一、现行煤矿折旧办法存在的问题及其产生的后果 1.对非井巷固定资产折旧采用的平均年限法,目前主要存在折旧年限偏长、年限规定过死等弊端。(随着新财务会计制度的实施,这些问题可望得到解决)。 2.计提的矿山维简费(井巷工程基金)以及向用户收取的维简费没有补偿井巷固定资产折旧价值。表现在:维简费与井巷固定资产价值无关,仅与原煤产量有关;向用户收取的 First, the existing problems in the depreciation of coal mines and its consequences 1. Non-roadway depreciation of fixed assets used in the average life of the law, the main existence of depreciation period is too long, the provisions of life deadline and other shortcomings. (With the implementation of the new financial accounting system, these problems are expected to be resolved.) 2. The accrued mine maintenance fee (mine tunnel project fund) and the maintenance fee charged to the user did not compensate the depreciation value of the fixed assets of the mine shaft. The performance is as follows: Wei Jian Fei has nothing to do with the value of fixed assets in the shaft and is only related to the output of raw coal. The fee charged to the users