本文在固定资产加速折旧新政和宏观经济调控“供给侧改革”新提法的背景下,通过分析固定资产加速折旧的理论依据和优势,阐述固定资产加速折旧新政对于提高供给侧企业、行业和宏观供需平衡的质量和效率的重要意义。主张逐步扩大固定资产加速折旧新政的实施范围。 In this paper, accelerated depreciation of fixed assets and macroeconomic regulation and control “supply-side reform ” under the background of the new formulation, through the analysis of the theoretical basis and advantages of accelerated depreciation of fixed assets, expounded on fixed assets accelerated depreciation of the New Deal to improve supply-side business, industry And the importance of the balance between quality and efficiency in macro-supply and demand. Advocated the gradual expansion of fixed assets to speed up the implementation of the New Deal depreciation.