我国折旧基金的管理,1967年以前是采取高度集中的办法,由国家财政统收统支。以后进行过多次改革。1978年实行“五、五”分管办法,即50%留给企业,用于固定资产的更新和改造;50%上交中央财政,由国家统一安排,调剂使用。1979年在此基础上又作了一些补充规定,除企业继续留用 The management of China’s depreciation fund, before 1967, adopted a highly centralized approach and was reorganized and consolidated by the state finance department. After repeated reforms. In 1978, the “Five, Five” principle was put in place, that is, 50% was reserved for enterprises for updating and renovating fixed assets; 50% was handed over to the central government for unified arrangement and mediation by the state. On this basis, some supplementary provisions were made in 1979, with the exception of enterprises continuing to use them