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全国国营粮油加工厂(包括粮机制造厂)近万个,机器设备的数量相当大。建国以来,虽然更新了不少设备,但是,目前仍有不少设备是旧中国遗留下来的。这些设备,不仅工艺效果差,经济上不合算,而且运转也不安全,已经到了报废的边缘,急需用新的、效率较高的设备进行更新,以适应生产管理现代化的要求。因此,对粮油工业企业更新改造资金的管理问题的研究,应提到议事日程上来了。要研究更新改造资金的管理,首先必须弄清更新改造资金的性质,并在明确其性质的基础上,再进一步探讨作为更新改造资金来源的折旧费提取和使用等有
There are nearly 10,000 state-owned grain and oil processing plants (including grain mills) and the number of machinery and equipment is quite large. Since the founding of the People’s Republic of China, although a lot of equipment has been updated, there are still a lot of equipment left over from old China. These equipments are not only inefficient, economically uneconomic, but also unsafe to operate. They have reached the brink of retirement and are in urgent need of new, more efficient equipment to be updated to meet the requirements of the modernization of production management. Therefore, the research on the management of the refinancing and reform funds for grain and oil industry enterprises should be mentioned on the agenda. In order to study the management of renewal and transformation funds, we must first clarify the nature of the renewal and transformation funds, and on the basis of clarifying the nature of the funds, further explore the use of depreciation fees as a source of renewal and transformation funds, and use them.