Empirical Research On Fixed Assets Depreciation Policy Factors Affecting Of High And New Technology Enterprise

In the 21st century,as the economic development and optimize the industrial structure in China,the development of high and new technology industries accelerated.The main motivation is the rapid development of the fixed assets investment.The fixed assets in new and high technology enterprises have the characteristics like high technology,the economic value of large.And the fixed assets in new and high technology enterprises is not only the most important assets,but also the most important point to Consider in the choice of accounting policy.So to affirm the influencing factors of depreciation is crucial importance.Theorists have long time research in depreciation policy,and have a lot of research results in the definition of depreciation,depreciation policy,influencing factors of depreciation and so on.The research in influencing factors of depreciation are focus on the initial value of fixed assets,estimated residual values,estimated useful lives and so on.But with the rapid development of science and technology,Intangible loss becoming more important to depreciation policy.But the present study did not consider the intangible loss of fixed assets.The text employs new and high technology enterprises as study samples,use the relevant theory of depreciation as a guideline,through the review of literature,elaborate the Principle of depreciation in connection with the basic theory.Through theory analysis,finding the influencing factors of depreciation.And designing variables,analyzing the relationship between the influencing factors of depreciation and depreciable amount.And then put forward and construct the general model of depreciation of fixed assets.Next the text do the empirical research on the general model of depreciation of fixed assets,analyzed the results,and validate the applicability.According to the conclusions of this study have the following 3 points:1.The intangible loss like technical progress,inflation and the time value of currency is the influence factors of depreciation.2.Intangible loss of fixed assets has large proportion in depreciation,and inflation,the time value of currency and depreciation Into a positive direction.3.The shareholding ratio of first major shareholder and depreciation policy choice intensity showed a significant negative correlations.But theThe shareholding ratio of the top five major shareholder depreciation policy choice intensity showed a significant positive correlations.The research emphasis in this text is how to measure intangible loss of fixed assets scientifically,aim to provide a more practical,more reasonable and reliable method and basis to depreciation,and rovides a new clue to depreciation research.