提高企业自我改造和自我发展的能力是当前我国经济体制改革的重要目标,是搞活企业,促进经济增长的有力手段。1979年以来,虽然提出扩大企业自主权,但企业由于自己掌握的资金有限,很难根据市场需求变化,改造和发展自己的生产。1983年以后,实行了利改税的体制,企业的收入大部分以税的形式被收走,所剩有限的资金,去掉各种摊派之后,也仅仅够用于弥补副食品调整价格的补贴、工资套改中奖金顶工资的费用以及其他有关的支出,至于企业更新和改造的发展战略,则主要是依靠企业固定资产的折旧和贷款来解决。因此,在当前的经济体制条件下,折旧基金仍是企业自我发展和自我改造的重要资金来源。 企业离开了足够的发展基金,就开发不出 Enhancing the ability of enterprises to self-reform and self-development is an important goal of China’s current economic restructuring and a powerful means to invigorate enterprises and promote economic growth. Since 1979, although it is proposed to expand the autonomy of enterprises, due to the limited funds that they own, it is difficult for enterprises to transform and develop their own production in accordance with changes in market demand. Since 1983, a tax-reform system was implemented. Most of the company’s income was collected in the form of taxes. With limited funds left, after removing various types of assessments, it was only enough to compensate for the adjustment of prices of non-staple foods. The salary of wages top wages and other related expenditures in wage reforms, as well as the development strategy of enterprise renewal and transformation, are mainly based on the depreciation and loans of fixed assets of enterprises. Therefore, under the current economic system, depreciation funds are still an important source of funds for self-development and self-reform. If the company leaves enough development funds, it cannot develop.