我国铁路运输支出中固定资产折旧费占一半左右,建立科学的折旧办法对于改善铁路经营管理关系极大。本文回顾我国铁路折旧办法的历史演变,指出当前存在的主要问题,探讨改进折旧办法的途径,特别是对于折旧率水平以及分类建立折旧率的原则和方法方面提出了作者的看法。 Depreciation of fixed assets accounted for about half of China’s railway transport expenditures, the establishment of a scientific depreciation measures for the improvement of railway management has a great relationship. This article reviews the historical evolution of the railway depreciation method in our country, points out the main problems at present, and discusses the ways to improve the depreciation method. In particular, we put forward the author’s views on the principles of depreciation rates and the classification and establishment of depreciation rates.