企业提存的折旧基金,一部份上交国家,一部份留给企业作为更新改造资金使用。目前,留给企业的更新改造资金,一般占折旧基金的百分之五十,这个数额是不小的,特别是大、中型企业,由于固定资产多,所提折旧额大,留给企业使用的更新改造资金数额是很大的。比如上海某厂每年留用的更新改造资金就有二百三十万元,比国家对该厂每年的基本建设投资还大。一个企业每年有这样大的一笔资 The depreciation fund deposited by the company is partly handed over to the country, and part of it is left to the enterprise to be used as a renovating and reforming fund. At present, the funds for reform and reconstruction that are reserved for enterprises generally account for 50% of the depreciation fund. This amount is not small, especially for large and medium-sized enterprises. Due to the large amount of fixed assets, the amount of depreciation is large and it is reserved for enterprises. The amount of renovating funds is great. For example, a factory in Shanghai has spent 2.3 million yuan per year on renewing and reforming funds, which is larger than the country’s annual capital investment in the plant. Every year a company has such a large sum of money