固定资产是企业的主要资产之一,是企业资金的主要投向,具有金额大、使用时间长的特点。折旧方法作为固定资产会计准则和企业所得税法的重要内容之一,对企业的会计核算与企业所得税处理都有较大的影响。现实中,企业对固定资产折旧方法的处理存在较多的问题。本文在概述企业固定资产折旧方法的基础上,细述了固定资产折旧方法对企业的影响及企业固定资产折旧方法的主要问题,进而阐明了企业固定资产折旧方法的改进措施。 Fixed assets is one of the main assets of an enterprise, and is the main investment of enterprise funds. It has the characteristics of large amount of money and long service life. As one of the important contents of the Accounting Standard for Fixed Assets and the Law of Enterprise Income Tax, the depreciation method has a great impact on the accounting and corporate income tax treatment of enterprises. In reality, enterprises have more problems in handling depreciation methods of fixed assets. Based on an overview of the depreciation methods of fixed assets, this paper elaborates on the impact of fixed assets depreciation methods on enterprises and the main problems of depreciation method of fixed assets of enterprises, and then expounds the improvement measures of depreciation methods of fixed assets.