【摘要】 本文根据大量的实船资料统计和对船舶修理、报废、成本、利润以及固定资产折旧率等方面的分析,指出了目前长江运输船舶40年使用年限是不合理的。使用年限定得过长,固定资产折旧率偏低,不利于更新改造。使用年限越长,修费提存率增高,所需修费越大。以客货船为例,40年使用年限修费提存率为25年的1.89倍;另举驳船为例,40年使用年限修费提存率为20年的2.27倍。 当船舶船龄超过合理使用年限后,客货船和驳船累积平均修费分别增加2倍和3.5倍,其年费用累积平均增加23～24％;有的船舶一次修费达造价一半以上。 作者通过对于影响船舶合理使用年限各种因素的讨论和经济使用年限的分析,提出了长江运输船舶合理使用年限的建议方案。更多还原

【Abstract】 Based on the statistics of a large amount of fullsized data and on analysis of ship repair, cost, profit, and scrapped ships as well as the depreciation rates of fixed assets, this paper points out that today vessels on the Changjiang River with a service life of 40 years are undesirable.If the required service life of ships is too long, it is not beneficial to the renew and reconstruction of ships due to the depreciation rates of fixed assets on the low side, the more service life of ship, and the taking percent deduct from repair charge (i. e. repair cost rate) will grow high, the more required repair cost. Take passenger-cargo vessel for instance, the repair cost of 40 years old is 1.89 times that of a similar vessel of 25 years old, and the repair cost rate of barge of 40 years old is 2.7 times that of a large 25 years old.When ship’s age exceeds reasonable service life, the average accumulation repair cost increase two times for passenger-cargo vessels and 3.5 times for barges, and their average accumulation annual costs increase to 23 -24 percent, or the cost of one repair exceeds half the purchase price of the vessel.After discussing the factors affecting the service life of ships and analysing the economic life of a ship, the authors propose alternatives about the reasonable service life of transport ships on the Changjiang River.更多还原