| 建立工程船舶折旧制度的建议 |
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| 引用本文： | 石友蓉,陈礼斌.建立工程船舶折旧制度的建议[J].船舶工程,2005,27(5):70-72. |
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| 作者姓名： | 石友蓉 陈礼斌 |
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| 作者单位： | 武汉理工大学管理学院,武汉430063 |
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| 摘 要： | 工程船舶日益突出的作用,与其地位不相称的固定资产管理混乱问题及相关的船舶折旧条款的欠缺引人深思.文章从我国工程船舶的使用现状,工程船舶相关折旧准则、制度的制定及国外固定资产折旧情况分析提出制定制度的紧迫性,并给出了适合我国国情的工程船舶折旧制度的建议.
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| 关 键 词： | 工程船舶 折旧制度 建议 |
| 文章编号： | 1000-6982(2005)05-0070-03 |
| 收稿时间： | 2004-12-10 |
| 修稿时间： | 2005-04-29 |
Suggestions for Establishing Depreciation System of Working Ship |
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| SHI You-rong,CHEN Li-bin.Suggestions for Establishing Depreciation System of Working Ship[J].Ship Engineering,2005,27(5):70-72. |
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| Authors: | SHI You-rong CHEN Li-bin |
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| Institution: | Management College, Wuhan University of Technology, Wuhan, 430063, China |
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| Abstract: | Increasing an every more significant role of the working ship together with the inappropriate and chaotic management of fixed assets and the deficiency in the term for a ship-depreciation concerned make man a sobering thought. By analyzing the actualities of working ship, the situation of depreciation rule and system and depreciation of fixed assets abroad, the article brings forward the urgency of establishing depreciation system and gives some suggestions of depreciation system for working ship that will suited the existing situation of our country. |
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| Keywords: | working ship depreciation system suggestion |
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