当前,我国社会经济增长速度放缓,传统制造业产能过剩,企业科研创新能力低下,产业结构转型升级难以进行。针对这一系列情况,国务院出台加速折旧新政,扩大固定资产加速折旧法的适用范围,为企业注入了资金流动性,鼓励企业提高科研创新能力。本文分析了加速折旧新政策对企业财务决策和相关会计处理的影响,以便于企业能充分利用新政策获得最大的收益 At present, China’s social and economic growth is slowing down. The traditional manufacturing industry has overcapacity, low scientific and technological innovation capabilities, and difficulties in restructuring and upgrading the industrial structure. In response to this series of circumstances, the State Council promulgated the accelerated depreciation of the New Deal to expand the scope of application of the accelerated depreciation of fixed assets, inject liquidity into the enterprise and encourage enterprises to enhance the capability of scientific research and innovation. This article analyzes the impact of the accelerated depreciation of the new policy on corporate financial decision-making and related accounting treatment so that enterprises can maximize the benefits of making full use of the new policy