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笔者认为,在目前情况下,企业的折旧基金不宜全额下放,仍以实行大头下放,小头集中的管理体制为好。首先,大部分折旧基金留归企业,以保证企业固定资产的更新改造,有利于调动企业的主动性和积极性。小部分集中,可避免由于折旧基金过于分散而带来弊端。其次,目前有为数不少的新企业不需要更新改造,形成折旧基金多余和闲置,而老企业则感到折旧基金吃紧,国家应当“抽肥补瘦”,用集中的资金帮助老企业,避免苦乐不均。再次,不少事实证明,折旧基金由企业分散管理,为企业盲目进行新建、扩建,搞外延扩大再生产提供了方便。在折旧基金全额下放制度已实行的情况下,笔者建议采取以下措施:(1)要明确规定,折旧基金作
The author believes that in the current situation, the company’s depreciation fund should not be decentralized in full, and it is still better to implement the system of decentralization and centralized management. First of all, most of the depreciation funds remain with the enterprise to ensure that the company’s fixed assets will be renewed and transformed, which will help mobilize the initiative and enthusiasm of the company. A small part of the concentration can avoid the disadvantages caused by the decentralized depreciation fund. Secondly, there are a large number of new companies that do not need to be renewed and transformed to form depreciation funds that are redundant and idle. Old companies feel that depreciation funds are tight. The state should “fat and make up” and use concentrated funds to help old companies to avoid bitterness. Uneven music. Third, many facts have proved that the depreciation fund is decentralized by the enterprise, which provides convenience for the company to blindly carry out new construction, expansion, and expansion and reproduction. Under the condition that the depreciation fund full decentralization system has been implemented, the author proposes to adopt the following measures: (1) To specify that the depreciation fund is