折旧基金是用以补偿固定资产所磨损部分的价值的专用基金。它是企业更新改造资金的主要组成部分,由企业根据固定资产原值和国家规定的固定资产分类折旧率,按月从成本中提取。折旧基金的用途包括:①机器设备的更新和房屋建筑物的重建。但企业房屋建筑物的更新重建,只能使用房屋建筑物所提取的折旧基金,不能挪用机器设备所提取的折旧基金。 Depreciation funds are special funds that compensate for the value of the wear and tear on fixed assets. It is the main component of the enterprise renovation funds, extracted by the enterprise on a monthly basis according to the depreciation rate of fixed assets and fixed assets classification provided by the state. The purpose of depreciation funds include: ① the renewal of machinery and equipment and the reconstruction of houses and buildings. However, the renewal and reconstruction of enterprises and buildings can only use the depreciation fund withdrawn from the building and building, and can not divert the depreciation fund withdrawn from the machinery and equipment.