本文对《交通财会》 2 0 0 3年第 6期《港口企业固定资产折旧方法的探讨》一文中所论述的内容和观点 ,从固定资产使用年限与修理费用的联系、直线法的前提假设、会计核算制度与税法的关系以及折旧方法的选择对企业相关各方利益的影响等四个方面 ,对港口企业固定资产折旧方法进行进一步探讨 ,本文认为 ,直线折旧法是适合港口企业的实际情况的。 This paper discusses the content and view of the article “Discussion on the Depreciation of Fixed Assets of Port Enterprises” in “Traffic Accounting”, No. 6, 2003, from the relationship between the useful life of fixed assets and the cost of repairing, the assumptions of the straight-line method, The relationship between the accounting system and the tax law and the impact of the choice of depreciation methods on the interests of all relevant parties in the enterprise, further discusses the depreciation methods of fixed assets of the port enterprises. This paper argues that the straight-line depreciation method is suitable for the actual situation of port enterprises .