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| 文章编号：1672-3104(2003)06-0771-05 |
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关于固定资产经济寿命的确定方法 |
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肖正再1,黄亦农2,简立君1 |
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（1. 湘潭大学职业技术学院, 湖南湘潭，411100；
2. 湘潭职业技术学院, 湖南湘潭， 411100） |
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| 摘 要： 固定资产经济寿命的现有确定方法,只从成本的角度来考虑固定资产经济寿命。而年均最大收益法或最大内含报酬率法则综合考虑成本、收入和资金三因素来确定固定资产经济寿命,使企业获得最大收益,是最佳方法. |
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| 关键词： 固定资产；经济寿命; 平均年使用成本; 年均最大收益法; 内含报酬率法 |
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The determination of the economic span of fixed assets |
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XIAO Zheng-zai1, HUANG Yi-nong2,JIAN Li-jun1 |
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（1. Vocational & Technological College, Xiangtan University, Xiangtan 411100, China; 2.
Xiangtan Vocational & Technological collage, Xiangtan 411100, China） |
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| Abstract: The current way of the determining the economic span of fixed assets is only considered from the aspect of cost. However, the method of the annual maximum income or the interior reward rate, which is connected with the three aspects of cost, income and capital to confirm the economic span of fixed assets and makes the enterprises get the maximum profit, is the best method. |
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Key words: economic life; the annual average of consuming cost; the annual maximum of income; interior reward rate |
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