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合理使用折旧基金,不仅能维持原有规模上的再生产正常进行,而且能使再生产规模形成一定程度的扩大。本文认为,按照恩格斯所用的方法作理论计算,从现在起的十五年内,即使不用积累基金作为追加而投资于水运企业,仅通过合理使用折旧基金,约能使现有水运企业的生产规模每年扩大2.5～3%。文章认为现行的“国家借用30%、企业留用70%”的折旧基金管理上的分权办法,对新老企业不加区别对待,而且上交率偏高,超过了客观允许限度,应予以改革。在客观允许限度内把折旧基金作为追加投资,能否实现扩大再生产,仍然要取决于使用和管理是否得当。因此,必须在管理上采取措施,加快折旧基金投回速度,讲求投资效果,从而充分发挥折旧基金的作用。
The rational use of depreciation funds can not only maintain the normal reproduction of the existing scale, but also enable the scale of reproduction to expand to a certain extent. This paper argues that according to the method used by Engels for theoretical calculations, from now on within 15 years, even without the accumulation of funds as an additional investment in water transport enterprises, only through the rational use of depreciation funds, about the current annual production capacity of water transport enterprises each year Expand 2.5 ~ 3%. The article holds that the existing decentralization method of depreciation fund management, “30% borrowed by the state and 70% retained by the enterprise”, treats the old and new enterprises differently, and the turnover rate is too high, which exceeds the objective allowable limit and should be reformed. . Depreciation of funds as an additional investment within the objective allowance limit can achieve expanded reproduction still depends on the proper use and management. Therefore, measures must be taken in management to speed up the rate of return of depreciation funds and to emphasize the investment effect so as to give full play to the role of depreciation funds.