本文结合笔者的海事财会工作经验,探讨影响海事港务费征收的几个主要因素,以期为同仁撰写使用价值较高的经济活动分析报告提供一些参考。 Based on the author ’s experience in maritime finance and accounting, this paper discusses several major factors affecting the collection of maritime port charges in order to provide some reference for the writing of analysis reports of economic activities with high value.