固定资产更新决策是长期决策的重要内容,但现阶段的相关教材中,重在实务,而没有涉及相关理论,使其晦涩难懂.鉴于此,本文基于初始现金流计算的方法不同,引入初始现金流计算的独立观和实际观,为本部分内容的学习提供理论支持,便于广大会计学习者学习和应用. The decision-making of fixed assets renewal is an important part of the long-term decision-making process, but the relevant teaching materials at this stage focus on practice without involving relevant theories, making it obscure.In view of this, based on the different methods of initial cash flow calculation, The independent view and actual view of cash flow calculation provide theoretical support for the learning of the contents of this part and are convenient for the majority of accounting learners to learn and apply.