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加速折旧本身是个好政策，在我国实行加速折旧也是必要的。由于企业经营体制，国家财政以及科技开发等方面的复杂问题，推行加速折旧存在一定的现实困难，我们应从我国具体国情出发、全面规划，分部实施。第一，承包制企业对实行加速折旧持审慎或不积极态度。加速折旧要求具备
Accelerating depreciation is a good policy in itself, and it is also necessary to implement accelerated depreciation in our country. Due to the complex problems of the enterprise management system, state finance and development of science and technology, there are some practical difficulties in implementing accelerated depreciation. We should proceed from the specific national conditions of our country and make overall plans and carry out divisions. First, contracted enterprises are cautious or not proactive in implementing accelerated depreciation. Accelerated depreciation required