《国营企业固定资产折旧试行条例》中规定:“固定资产折旧实行分类计算、提取的办法,各类固定资产的使用年限,根据各类固定资产的实物磨损和自然损耗的价值大小确定,对于技术发展较快的设备和大型精密仪器等,可适当考虑无形损耗的因素。”这项规定改变了我国过去一直采用“综合折旧”的“一刀切”作法,它对正确反映固定资产的实际损耗,促进技术进步和固定资产更新换代能起到积极的作用。我认为确定固定资产折旧率还应考虑行业因素和地区因素,允许不同地区、不同行业之间保持一定的差别。目前我国地区经济的发展具有较大的差异,如以东南沿海地区与西北地区相比较差距甚大。东部沿海地区地理条件好,经济发达,在历史上就与国外有着广泛的经济技术联系,是我国面向世界的前 The Regulations on Depreciation of Fixed Assets of State-Owned Enterprises stipulates: “The method of classification calculation and extraction of depreciation of fixed assets and the useful life of various types of fixed assets shall be determined based on the value of the physical wear and loss of various types of fixed assets, and The rapid development of equipment and large-scale precision instruments can properly consider the factors of intangible depletion.” This provision has changed the “one-size-fits-all” approach that has been adopted in China in the past to fully reflect the actual depletion of fixed assets. Technological progress and replacement of fixed assets can play an active role. I think that determining the depreciation rate of fixed assets should also consider industry factors and regional factors, allowing certain differences between different regions and different industries. At present, the development of China’s regional economy is quite different. For example, the distance between the southeast coastal areas and the northwest region is quite different. The eastern coastal areas have good geographical conditions and developed economy. In history, they have extensive economic and technological links with foreign countries. This is the front of the country facing the world.