本文通过分析折旧和维简费的经济含义,指出了以维简费取代基本折旧,在理论上依据不充分,不但影响了对矿山企业经济效益的评价,而且会防碍宏观经济决策的正确进行。进而提出了恢复提基本折旧费和改变维简费按产量提取为按实际需要来安排的设想。 By analyzing the economic meaning of depreciation and maintenance cost, this paper points out that replacing basic depreciation with maintenance cost is not sufficient in theory, which not only affects the evaluation of the economic efficiency of mining enterprises, but also hinder the correct implementation of macroeconomic policy-making . Then put forward the idea of ​​recovering the basic depreciation fee and changing the maintenance cost according to the actual need.