Following the technology of computer's development and dissemination, finance and accounting personnel have got rid of miscellaneous handcraft work, participating in enterprise's management. Permanent assets depreciation is an important part of enterprise permanent assets management. 随着计算机技术的发展与普及,财会人员已逐步从繁杂的手工劳动中解脱出来,参与企业的经营与管理,其中固定资产折旧是企业固定资产管理的一个重要组成部分。