一、有色工业企业计提折旧的现状及存在问题目前,我国有色工业企业计提折旧的方法主要有两种:一种是按照固定资产结构、性能的不同划分为若干类别,并视其实物磨损和自然损耗的价值大小来确定使用年限的平均年限法(亦称直线法),一种是有色矿山企业采掘部分的固定资产不直接计提折旧,而是统一按产量和国家规定的计提标准来提取更新改造资金(矿山维简费)。从我国有色工业企业的实际情况看,按固定资产的不同分类而采用直线法计提折旧,如果单从考虑各类固定资产的机械损耗(物理损耗)和自然损耗的角度看,其折旧率不算太低。但是,对于许多技术 First, non-ferrous industrial enterprises depreciation of the status quo and existing problems At present, China’s non-ferrous industrial enterprises depreciation There are two main ways: one is in accordance with the fixed asset structure, performance is divided into several categories, and depending on the physical wear and tear And the value of the natural loss to determine the useful life of the average method of life (also known as the straight line method), one is non-ferrous mining enterprises in the mining part of the fixed assets are not directly depreciated, but uniform according to production and national provisions of the standard To extract the updated funds (mine dimension Jane fee). According to the actual situation of non-ferrous industrial enterprises in our country, the straight-line method is adopted to depreciate according to the different classification of fixed assets. If only considering the mechanical loss (physical loss) and natural loss of all kinds of fixed assets, the depreciation rate Too low. However, for many technologies