固定资产更新决策中税后现金流量计算方法初探李玉周曾俊霞在现代企业管理中，固定资产更新决策是企业经常面临的一项重大决策，因而决策正确与否，直接影响到企业今后的生产能力和盈利状况。但由于会计折旧年限与税法规定年限不同，固定资产最终报废残值与税法规定残值不... In the modern enterprise management, the decision-making of fixed asset renewal is an important decision often faced by an enterprise. Therefore, whether the decision-making is correct or not will directly affect the enterprise’s future production capacity and profitability situation. However, due to the depreciation of accounting depreciation life and tax law is different, the final retirement residual value of fixed assets and tax law residual value not ...