船舶折旧及航运企业经营策略探讨

On the depreciation of ships and the operation strategy of shipping enterprises

给出了寻求船舶经济寿命的方法，提出应以经济寿命作为船舶的合理折旧年限，应依据航运企业营运实际，选取最佳的船舶折旧方法．

This paper gives a way to find out the economic age of ship. It points out that the economic age should be regarded as the rational depreciation age of ship and shipping enterprises should choose the optimal ship depreciation method based on its operational situation.