目前,冶金矿山按出矿量提取维简费的办法,主要存在以下几个问题:(1)对一个处于中兴时期的矿山采说,其提存额一般高于按固定资产总额提取的折旧基金。(2)没有考虑到矿山资源贫富的差别。(3)按出矿量提存维简费后,管理部门的固定资产不再提取折旧,固定资产的多少及其损耗与生产成本没有直接联系,不利于加强设备管理,提高设备投资效益。(4)按出矿量提取的维简费是合并在更新改造资金中统一使用,其正用于矿山开拓延伸方面的不多,部分矿山开拓延伸费用已列入生产成本,影响企业经济效益。为了能较好地解决和缓和这些矛盾,笔者认为: 第一、目前矿山选厂和独立核算的机、汽修已恢复按固定资产总额计提折旧,矿山采矿和管理部门 At present, the method of extracting the steelyard fee according to the ore output rate of metallurgical mines mainly involves the following problems: (1) For a mining company that was in the Zhongxing period, its deposits are generally higher than the depreciation fund that is drawn from the total fixed assets. (2) The difference between rich and poor mine resources is not taken into account. (3) After depreciation and maintenance expenses are paid out of the ore production, the fixed assets of the management department will no longer draw depreciation, and the number of fixed assets and their losses are not directly related to the production costs, which is not conducive to strengthening equipment management and improving equipment investment efficiency. (4) The extraction fee for the maintenance fee is consolidated for use in upgrading and reforming funds. It is not used in mine development and extension. Some of the mine development extension costs have been included in the production cost, which affects the economic efficiency of the enterprise. In order to better solve and mitigate these conflicts, the author believes that: First, the current mining plant and independent accounting of the machine, auto repair has been restored to the total amount of fixed assets depreciation, mining and management departments