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《国营企业固定资产折旧试行条例》中规定:机械设备折旧年限一般为10～30年不等,其中运输机械如载货汽车为12年,矿山专用设备如挖掘机为15年。由于机械设备使用年限较长,给水电施工企业机械设备经营管理带来许多问题: 一、施工机械设备后期经营亏损严重 施工机械设备在规定使用年限内至少要经过三次以上的大修。而水电施工企业的检修技术水平很难使施工机械经过大(中)修后的设备技术性能达到出厂标准,如动力、燃料平均超耗15％以上,这是极不划算的。如 1米~3挖掘机,台班消耗油料72公斤,超过定额的10％,即7.2公斤,仅在一个大修间隔期内就多耗燃油11 221公斤,价值12 343元,为该机发
The Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises stipulates that the depreciation period of machinery and equipment is generally ranging from 10 to 30 years, of which transport machinery is 12 years for trucks and 15 years for mine-specific equipment such as excavators. Due to the long service life of machinery and equipment, it brings many problems to the operation and management of machinery and equipment for hydropower construction companies. First, construction machinery and equipment suffer serious operating losses in the later period. Construction machinery and equipment undergo at least three or more overhauls within the specified service life. The technical level of overhaul of hydropower construction companies can hardly make the technical performance of the construction equipment after large (medium) repairs reach the factory standards. For example, the average power and fuel consumption is over 15%, which is extremely uneconomical. For example, 1 meter to 3 excavators, the station consumes 72 kilograms of oil, more than 10% of the fixed amount, or 7.2 kilograms, and only consumes 11,221 kilograms of fuel, worth 12,343 yuan, for only one overhaul interval.