自从国务院在1985年颁布《国营企业固定资产折旧试行条例》以来,新的折旧政策在加速企业固定资产更新改造,提高企业的技术装备水平,维护固定资产的简单再生产等方面,起到了积极作用。但我们也不难发现:各企业对新的折旧政策反应不一,有些企业感到折旧率定得过高,企业“吃不消”; Since the State Council promulgated the “Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises” in 1985, the new depreciation policy has played an active role in accelerating the upgrading of enterprises’ fixed assets, improving the level of technological equipment of enterprises, and maintaining the simple reproduction of fixed assets. However, it is not difficult for us to find that companies have different reactions to the new depreciation policies. Some companies feel that the depreciation rate is set too high and companies “can’t afford to eat too much”;