作为高速公路公司主要资产的公路资产,其折旧会对高速公路公司的财务状况和经营成果产生较大影响。对公路资产究竟采用什么折旧方法,在实际工作中历来颇有争议。本文拟结合我国西南地区高速公路公司的公路资产实际,从会计核算计量原则、适用所得税管理等方面讨论公路资产折旧方法的选取。 Depreciation of highway assets, which are the main assets of expressway companies, will have a significant impact on the financial status and operating results of expressway companies. What depreciation methods are used on highway assets has always been quite controversial in actual work. This paper intends to discuss the selection of highway assets depreciation methods from the aspects of accounting principles and income tax management in combination with the actual highway assets of expressway companies in Southwest China.