[本刊讯]1986年12月5日国务院在国发[1986]103号《关于深化企业改革增强企业活力的若干规定》中明确规定:“目前仍由上级部门集中掌握的30%的折旧基金,要全部留给企业。”但是,到目前为止,一些商业、粮食、外贸企业的主管部门仍在层层集中企业的折旧基金,个别部门还挪用折旧基金进行非生产性建设.为认真执行国务院文件规定,财政部于1988年5月31日以(88)财商字第211号文发出了《关于纠正主管部门集中商业、粮食、外贸企业折旧基金问题的通知》,内容如下: [Issue] December 5, 1986 The State Council explicitly stipulates in the Guofa [1986] No. 103, “Several Provisions on Deepening Enterprise Reform and Enhancing the Vitality of Enterprises,” that "the 30% depreciation However, so far, the competent departments of some commercial, grain and foreign trade enterprises are still depreciation funds of enterprises concentrated at various levels, and some departments also divert depreciation funds for non-productive construction. Implementation of the State Council document provides that on May 31, 1988, the Ministry of Finance (88) Cai Shou Zi No. 211 issued a Notice on Correcting Departments of Industry, Grain and Foreign Trade Depreciation Funds by Competent Authorities, which reads as follows: