传统折旧方法都是基于物价稳定的环境下和币值不变的会计基本假设之上的折旧方法。但是，在物价变动的环境下，仍然以历史成本作为计提折旧的基础，显然是不合时宜的。因为这种一般购买力的变化影响资产价值的性质首先会危及企业固定资产的实物补偿，同时也影响了企业正确的收 Traditional depreciation methods are based on the depreciation method based on the basic accounting assumptions of price stability and constant currency value. However, in the environment of price changes, historical costs are still the basis for depreciation. Obviously, it is outdated. Because the changes in the general purchasing power affect the nature of the asset value will first of all endanger the corporate real assets in kind compensation, but also affect the correct business income