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关于基层水管单位小型水工建筑物折旧的探讨
引用本文:刘国喜.关于基层水管单位小型水工建筑物折旧的探讨[J].科技情报开发与经济,2009,19(26):221-223.
作者姓名:刘国喜
作者单位:广灵县水务局;
摘    要:在解释折旧概念的基础上,概述了固定资产原值的计算、折旧年限的确定及折旧的计算方法,探讨了我国实行水工建筑物折旧存在的问题,提出了相应的对策。

关 键 词:水管单位  水工建筑物  折旧  

Probe into the Depreciation of Small Hydraulic Structure in Basic-level Water Management Unit
LIU Guo-xi.Probe into the Depreciation of Small Hydraulic Structure in Basic-level Water Management Unit[J].Sci-Tech Information Development & Economy,2009,19(26):221-223.
Authors:LIU Guo-xi
Abstract:Based on explaining the concept of depreciation, this paper expounds the calculation of original value of fixed assets, the determination of depreciable life and the calculation method of deprecation, and probes into some problems in depreciation of hydraulic structure in China, and puts forward some corresponding countermeasures.
Keywords:water management unit  hydraulic structure  depreciation  
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