折旧政策的企业会计选择康永智固定资产折旧政策的取向，国家历来有比较严格的规定。但从１９９３年７月１日起实施的企业财会制度改革，却赋予企业在固定资产折旧政策选择上以较大的灵活性，如不再具体规定各类固定资产的折旧年限，而仅规定一个折旧年限的弹性区间，由企... Depreciation policy of corporate accounting choice Kang Yongzhi depreciation of fixed assets policy orientation, the state has always had more stringent requirements. However, since July 1, 1993, the reform of the enterprise accounting system has given enterprises greater flexibility in the choice of depreciation policy for fixed assets. For instance, no longer specify the depreciation period of various types of fixed assets but only stipulate one Depreciable life of the flexible interval, by the enterprises ...