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Depreciation policy:influences on accounting information of enterprises
Author(s): 
Pages: 77-80
Year: Issue:  5
Journal: Xinjiang State Farms Economy

Abstract: 折旧政策的选择将会直接影响企业的会计信息质量.本文主要通过对国内企业的折旧政策现状及折旧政策的阐述,结合我国企业固定资产的特点,对影响企业折旧政策选择的因素以及折旧政策对企业会计信息产生的不同影响进行了分析,进而提出了自己的基本观点.
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