摘要：固定资产折旧对海上风电场成本核算十分重要。基于现有折旧理论，分析海上风电场固定资产组成及折旧影响因素，构建三种海上风电场固定资产折旧模型，并引入资金时间价值，对模型进行改进。案例表明，加速折旧方式有助于企业尽早收回投资，且考虑资金时间价值的折旧模型能反映海上风电场固定资产在使用过程中的实际价值损耗。

关键词：海上风电；固定资产；折旧模型；影响因素

Abstract：Depreciation of fixed assets is important for cost accounting of offshore wind power farms. Based on the existing depreciation theory，this paper builds three depreciation models after analyzing the composition of fixed assets of offshore wind power farms and depreciation influencing factors，and improves these models by considering the time value of capital. The example shows that accelerated depreciation method can help companies to recoup initial investments，and the depreciation model considering the time value of capital can better reflect the actual value loss of offshore wind power farms fixed assets in use.

Keywords：offshore wind power；fixed asset；depreciation model；influencing factor

工程经济，2018（08）：26-29