对固定资产折旧办法改革,理论界和实际工作者众说纷云,有人提出对固定资产每年按现行市价标准评估,作为计提折旧的依据。笔者认为难于办到.因为每估价一次,耗费的时间长,工作量大,大型企业就更难了一重新估价时,所搜集的资料因产地不同,价格各异,准确程度差,也有人主张提高折旧 The reform of the depreciation method for fixed assets has caused mixed opinions among theoretical circles and practical workers. It was proposed that fixed assets be evaluated annually based on current market prices as a basis for depreciation. The author thinks that it is difficult to do it. Because each valuation is time-consuming and requires a lot of work, it is even more difficult for a large-scale enterprise to re-evaluate it. The information collected varies from place of origin to place, the price varies, and the accuracy is poor. Increase depreciation