我国固定资产使用年限长,折旧率低的问题,过去早有讨论.从长江葛洲坝工程局反映出的问题看,固定资产消耗补偿不足的原因,主要在于水电基本建设折旧制度不够合理.(一)概算指标、预算定额的规定与固定资产核算办法的规定不一致.预算定额规定的折旧率普遍低于固定资产核算办法规定的折旧率.如混凝土拌和楼的使用年限,概预算的规定为固定资产核算办法的二倍;挖掘机、自卸汽车、蒸汽机车、工程船舶的使用年限,概预算规定为固定资产核算办法的一倍.象葛渊坝这样机械化程度较高、大型机械较多的水电建设工地,按分类折旧率计提折旧的范围 The long service life of fixed assets in China and the low depreciation rate have been discussed in the past. Judging from the problems reflected by the Gezhouba Project Bureau of the Yangtze River, the main reason for the lack of compensation for the consumption of fixed assets is that the depreciation system for hydropower infrastructure is not reasonable enough. The estimates of budget estimates and budget quotas are inconsistent with the regulations for fixed assets accounting methods. The depreciation rate stipulated in the budget quota is generally lower than the depreciation rate specified in the fixed assets accounting method. If the service life of concrete mixing buildings is used, the budget is stipulated as fixed assets accounting. Two times of the measures; the useful life of excavators, dump trucks, steam locomotives, and engineering ships, the budget is stipulated to be twice the fixed assets accounting method. The hydropower construction with high degree of mechanization, such as Geyuanba, and large-scale machinery On-site, depreciation based on the depreciation rate