茶园建园是茶叶生产的开端,它对以后的生产技术、经济效益及整个茶业经济的发展趋势等都有重要影响。农村经济体制改革以前,人们对茶园折旧问题不大重视。现在,一方面由于衰老茶园增多,改造更新任务加重,另一方面由于经济体制的改革和茶园承包体制的普遍实行,这一问题渐渐引起了人们的关注。为此笔者对茶园建园成本进行了调查考察,对茶同折旧分析、当前茶园 Tea Garden Park is the beginning of tea production, its future production technology, economic efficiency and the tea industry’s economic trends have a significant impact. Before the reform of the rural economic system, people did not pay much attention to the depreciation of tea farms. Now, on the one hand, due to the increase of aged tea gardens, the tasks of renovation and renewal are aggravated. On the other hand, due to the reform of the economic system and the universal implementation of the tea plantation contracting system, this issue has drawn people’s attention. To this end I conducted a survey on the cost of tea garden construction, analysis of the same with the depreciation of tea, the current tea garden