To sum up, different depreciation methods will bring the influence of different level. Necessary emphasis because every enterprise environment, industry, enterprise should according to the conditions applicable to the various depreciation methods, as well as the influence factors of tax planning, etc., combined with the overall business strategy, enterprises reasonable depreciation method choice, cogent accomplish depreciation methods is subject to the requirements of the enterprise benefit maximization. Hope enterprises according to their own actual situation to choose the correct method of depreciation of the right, make the management of fixed assets to be on the direction of enterprise development, improve the economic benefits of enterprises. Enterprise attaches great importance to the provision of depreciation of fixed assets, can bring greater development to the enterprise, can make the economy more complex % of our motherland