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铁路运输企业的固定资产是保证铁路运输生产 的主要劳动资料,是完成铁路运输生产的“主要物质技术基础。管好用好这笔固定资产,是关系到维护国家、人民利益的头等大事。 计提固定资产折旧资金是确保国有资产保值增值的重要手段之一,电是企业内涵扩大再生产的重要资金来源。使用和管理折旧资金是各级计划部门和企业主要领导者的职责。 铁道部对固定资产折旧资金的提取和管理经历了几个阶段。随着《中华人民共和国全民所有制工业企业法》和《中华人民共和国铁路法》的颁布实施,依照全民所有制工业企业转换经营机制条例,制定了《铁路企业转换经营机制实施办法》。按照本办法,部计划司在铁计[1990]55号文的基础上制定了《关于扩大铁路局更新改造投资决策权的规定》(铁计[1995]173号文)。
The fixed assets of a railway transport enterprise are the main labor data for guaranteeing the production of railway transport and the main material and technological basis for the completion of railway transport production.Having good use of this fixed asset is the top priority for the interests of the country and the people. Providing fixed assets depreciation funds is one of the important means to ensure the preservation and appreciation of state-owned assets, electricity is an important source of funds to expand the reproduction of enterprise content. The use and management of depreciation funds is the responsibility of the major leaders of the planning departments and enterprises at all levels. With the promulgation and implementation of the “Law of the People’s Republic of China on Industrialized Enterprises under the People’s Republic of China” and the “Law of the People’s Republic of China on Railways”, the regulations on the conversion of operating mechanism of industrial enterprises under ownership by the whole people have been formulated and the “ According to the Measures, the Ministry of Planning and Development Department formulated the ”Provisions on Expanding the Decision-making Power of Investment and Renewal of Railway Administrations" (TJ [1995] 173) on the basis of TJ [1990] No. 55 No. text).