大型盾构采购费用庞大,使用寿命均超出一项工程的建设周期,从而形成了在一个工程中盾构分摊费用的多少以及如何计列的问题。详细介绍了盾构费用的构成,分析了合理的盾构折旧费用或分摊费用。提出了双倍余额递减形式的盾构折旧法,可供地下工程建设中大型机械经济分析的参考。 Large-scale shield procurement costs are huge, the service life is beyond the construction cycle of a project, thus forming a shield in the project how much the cost of sharing and how to account for the issue. The structure of the shield fee is introduced in detail, and a reasonable shield depreciation fee or cost is analyzed. Proposed a double declining balance form of the shield depreciation method for the construction of underground engineering large-scale economic analysis of the reference.