【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.更多还原

【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.更多还原