摘要
新零售企业作为现代商业的重要形态，在快速扩张和持续创新的过程中，面临着固定资产折旧管理的一系列挑战。随着市场环境的不断变化和技术的快速更新，固定资产折旧问题已成为新零售企业财务管理中的重要议题。本文旨在分析新零售企业在固定资产折旧方面存在的问题，并提出相应的完善策略。本文首先阐述了新零售企业固定资产折旧的基本概念、原理及其重要性，进而深入剖析了当前新零售企业在折旧方法选择、折旧年限确定、税务筹划以及资产使用效率等方面存在的问题。针对这些问题，本文提出了针对性的完善策略，包括优化折旧方法、合理确定折旧年限、结合税务筹划进行折旧策略制定，以及通过折旧管理提升资产使用效率等。这些策略旨在帮助新零售企业更加科学、合理地管理固定资产折旧，降低企业成本，提高经营效益。通过本文的研究，期望能够为新零售企业在固定资产折旧管理方面提供有价值的参考，引导企业树立正确的折旧管理理念，建立科学的折旧管理体系，以适应快速变化的市场环境，实现可持续发展。
关键词：新零售企业；固定资产折旧；折旧方法
Abstract
As an important form of modern business, new retail enterprises are faced with a series of challenges of depreciation management of fixed assets in the process of rapid expansion and continuous innovation. With the constant change of the market environment and the rapid update of the technology, the problem of depreciation of fixed assets has become an important issue in the financial management of new retail enterprises. This paper aims to analyze the problems existing in the depreciation of fixed assets of new retail enterprises, and put forward the corresponding improvement strategies. This paper first expounds the basic concepts, principles and importance of depreciation of fixed assets of new retail enterprises, and then deeply analyzes the current existing problems in the selection of depreciation method, depreciation life, tax planning, and asset use efficiency of new retail enterprises. In view of these problems, this paper puts forward targeted improvement strategies, including optimizing depreciation method, reasonably determining depreciation life, making depreciation strategy combined with tax planning, and improving the efficiency of asset use through depreciation management. These strategies are designed to help new retail enterprises manage the depreciation of fixed assets more scientifically and reasonably, reduce enterprise costs and improve operating efficiency. Through the research of this paper, it is expected to provide valuable reference for new retail enterprises in the depreciation management of fixed assets, guide enterprises to establish the correct depreciation management concept, establish a scientific depreciation management system, so as to adapt to the rapidly changing market environment and achieve sustainable development.
Keywords：New retail enterprise; depreciation of fixed assets; depreciation method
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、新零售企业固定资产折旧概述 3
（一）新零售企业固定资产的定义 3
（二）新零售企业固定资产的分类 3
（三）固定资产折旧的基本原则 3
三、新零售企业固定资产折旧的重要性 5
（一）折旧与成本控制的关联 5
（二）折旧与税务筹划的关系 5
（三）折旧对投资决策的影响 6
四、新零售企业固定资产折旧问题分析 7
（一）折旧方法选择不当 7
（二）折旧年限设定不合理 7
（三）折旧残值估计不准确 7
五、新零售企业固定资产折旧完善策略 9
（一）定期对折旧方法进行评估 9
（二）合理设定折旧年限 9
（三）加强市场调研与数据分析 10
结 论 11
参考文献 12
