推行企业经营责任制以来,国家对企业放权,对厂长(经理)放权,企业对国家按法定的或核定的收益比例纳税,水涨船高,水落船低.企业的责,权,利相结合,对生产经营的改善,既是动力,又是压力,因而普遍出现了生动蓬勃的局面,经济效益大有提高.这是当前经济形势的主流.但其中有一个漏洞,即企业应如何具体地保证固定基金的完整,国家未提出明确要求,也无进行监督和考核的具体规定,固定基金损失并不表现为企业亏损,以至谁也无需负责任.国务院颁发的《国营企业固定资产折旧试行条例》对折旧基金的管理和监督作了一些规定,但固定基金不纳入企业经济核算制,使这个问题在实质上仍未改变.因而出现有的 Since the implementation of the corporate responsibility system, the state has decentralized the enterprise, delegated authority to the factory manager (manager), and the enterprise has paid taxes to the state according to the statutory or approved income ratio. It has risen to a higher level and the water has fallen from the ship. The company’s responsibilities, rights, and benefits are combined. The improvement of production and operation is both a driving force and a pressure. As a result, there has been a vivid and vigorous situation and the economic benefits have been greatly improved. This is the mainstream of the current economic situation. However, there is a loophole, namely, how companies should concretely guarantee fixed funds. The completeness, the country did not put forward the explicit requirement, also did not carry on the specific regulation which carries on the supervision and the examination, the fixed fund loss does not appear to the enterprise loss, even does not need to be responsible. The State Council issued the “Determination of Depreciation of Fixed Assets of State-owned Enterprises” on depreciation Some provisions were made for the management and supervision of the fund, but the fixed fund was not included in the enterprise economic accounting system. This problem has remained unchanged in nature.