过去,根据《固定资产折旧条例》及其实施细则的规定,所有国有企业都要编制固定资产分类折旧表报主管部门审核批准,并在年度决算中报财政部门备案。现在,有的地方只要企业完成了承包上交任务,财政、审计部门就可以对企业基本不管。象这样的地方,如果不把折旧这一关管好,承包利润就有很大的虚假性。 In the past, according to the “Regulations on Depreciation of Fixed Assets” and its implementation details, all state-owned enterprises must prepare a report on the classification and depreciation of fixed assets and report to the competent authority for approval, and report it to the financial department for record in the annual final accounts. Now, in some places, as long as the company completes the task of contracting, the finance and auditing departments can basically ignore the enterprise. In places like this, if the depreciation is not managed properly, the contracted profits will be very spurious.