我国是—个大国,各地区经济发展不平衡,技术力量相差悬殊。因此,我认为在考虑设计固定资产折旧率时可按照不同地区、不同情况分别确定。第一种情况,经济发展快、技术先进的经济区域:这类地区主要包括京、沪、津、沿海各省以及东北和四川等省、市、自治区。这类地区的工业总产值和上交国家财政收入占全国的重要地位。以轻工业为例,1980年全国轻工业总产值为961亿元,上海就独占123.8亿元,占全国的12.9％,广东、山东、江苏、辽宁、浙江、四川等省、市的轻工业总产值均在50亿元以上,上述七个省、市的轻工业总产值就超过了全国轻工业总产值的一半以上。同时,这类地区技术力最强,工业基础好,具有优先发展和首先使用先进科学技术的条件。在确定折旧率时,可以考虑采用加速折旧法,使其经济有更大的发展,作为发展我国经济的基础。另外由于这类地区交通发达,有利于争取更多的出口,为四化建设积累更多的资金和支援不发达地区和经济落后的边远地区,使不发达地区的经济向前发展,逐步缩小各地区之间的经济差别。采用加速折旧率也不能一刀切,应根据不同的固定资产分别确定几种折旧率,应该有高有低。就是目前日本对固定资产折旧也不是执行一个折旧 Our country is a big country with unbalanced economic development and disparities in technological capabilities. Therefore, I think that in considering the design of fixed assets depreciation rate can be determined according to different regions and different circumstances. In the first case, economic areas with fast economic growth and advanced technologies include such provinces as Beijing, Shanghai and Tianjin, coastal provinces as well as northeastern and Sichuan provinces, municipalities and autonomous regions. The gross industrial output value of such areas and the revenue from the state surrender to the country account for an important position in the country. Take light industry as an example. In 1980, the total output value of light industry in the country was 96.1 billion yuan, while that of Shanghai alone was 12.38 billion yuan, accounting for 12.9% of the national total. The gross output value of light industry in Guangdong, Shandong, Jiangsu, Liaoning, Zhejiang and Sichuan provinces and cities was Over 5 billion yuan, the total output value of light industry in these seven provinces and cities surpassed more than half of the total output value of the country’s light industry. In the meantime, such areas are the most technologically advanced and have a good industrial foundation and have the priority of developing and using advanced science and technology first. In determining the depreciation rate, the accelerated depreciation method can be considered to make its economy more developed as the basis for the development of our economy. In addition, due to the developed traffic in these areas, it is conducive to obtaining more exports, accumulating more funds for the four modernizations and supporting the underdeveloped areas and outlying economically backward remote areas, so as to make the economy in underdeveloped areas move forward and gradually narrow down. Economic differences between regions. Accelerated depreciation rate can not be applied across the board, should be based on different fixed assets, respectively, to determine several types of depreciation rate, there should be high and low. It is not Japan’s depreciation of fixed assets that is currently depreciated