多年来,港口企业就如何合理计提装卸机械折旧问题,进行了广泛的探讨,有人认为,我国目前一批骨干港口企业装卸机械老化,为增强企业活力,应实行快速折旧法,提高固定资产折旧率。但我认为,我国港口企业目前生产力水平还不高,快速折旧法,企业难以承受。因此,应根据我国国情,按照现 Over the years, port enterprises have made extensive discussions on how to reasonably make provision for the depreciation of handling machinery. Some people think that in order to enhance the vitality of enterprises, some batch of backbone port enterprises in China nowadays should adopt the method of rapid depreciation to raise the depreciation of fixed assets rate. However, in my opinion, the current productivity level of the port enterprises in our country is still not high. The rapid depreciation method is unaffordable to the enterprises. Therefore, we should act according to our country’s national conditions and according to the present situation