采矿设备租赁费用定额编制中存在的问题及对策研究

Study on questions and countermeasures for quota of mining equipment lease cost

煤炭企业采矿设备租赁费用定额能够为采矿设备租赁实践提供计价标准,有利于设备租赁费用的结算。为了顺利编制采矿设备租赁费用定额以及使采矿设备租赁费用定额能够科学、合理地反映设备租赁费用,采用文献查阅、理论分析、检验测算等方法分析了采矿设备租赁费用定额编制中存在的问题、原因及造成的不良后果,对应给出了解决问题的对策,提出了设备原值筛选原则,明确了设备折旧年限,测定了设备大修系数,选定了资金占用费的计算方法,为定额的成功编制创造了条件。

Quota of mining equipment lease cost in coal enterprises can provide a valuation standard for lease practice of mining equipment, which made contribution to settlement of lease cost. In order to compose quota of mining equipment lease cost smoothly and make quota of mining equipment lease cost reflect authentic lease cost scientifically and reasonably, by means of literature consultation, theoretical analysis and comparison test, the questions, causes and adverse consequences from composition of quota of mining equipment lease cost were analyzed and corresponding countermeasures to solve the questions were put forward accordingly. The principle to filtrate original value of mining equipment was proposed, depreciation life of equipment was confirmed, overhaul coefficient was measured and the calculating method of payment for the possession of funds was ensured, which created adequate conditions for successful composition of quota of mining equipment lease cost.