新的《运输企业财务制度》将港务管理收支纳入营运收入,统一核算,统计盈亏,改变了过去采用独立核算、按预算外资金管理的办法。这一转变符合《企业财务通则》的要求和国际惯例,有利于加强规范化管理,扩大筹资渠道,振兴我国的港口建设。但是,在新旧制度转换时,对新制度规定按现存港务设施计提折旧和对过去收支赤字的处理办法有不同看法。一、对现存港务设施计提折旧的看法。现存港务设施 The new “transportation enterprise financial system” incorporates revenue and expenditure of port management into operating income, unified accounting, and statistics of profit and loss, and has changed the previous approach of using independent accounting and management of extrabudgetary funds. This change is in line with the requirements of the “General Principles of Corporate Finance” and international practices, which will help strengthen standardized management, expand funding channels, and revitalize China’s port construction. However, when the old and new systems were changed, there were different views on the new system that provided for depreciation of existing port facilities and treatment of past deficits. I. Depreciation of existing port facilities. Existing port facilities