我国高速公路普遍采取整体按年限平均法或工作量法计提折旧或摊销,由于高速公路资产各组成部分在经济利益的预期实现方式上存在较大差异,这一常规做法有待完善。本文通过对高速公路资产构成及其经济利益预期实现方式的细化分析,提出基于不同经济利益预期实现方式的高速公路折旧摊销优化建议。 Generally, the expressways in our country adopt the whole method of depreciation or amortization based on the average of all-year law or the workload method. Since there are great differences in the expected realization of economic benefits between the various components of expressway assets, this conventional approach needs to be perfected. This paper analyzes the composition of expressway assets and the expected realization of economic benefits, and proposes the optimization of depreciation and amortization of expressway based on the expected realization of different economic benefits.