折旧基金是企业更新改造基金的主要来源。正确计提折旧,合理使用折旧基金,是促进企业设备更新和技术改造的重要保证。目前,企业在计提折旧和使用折旧基金方面存在一些问题,值得认真研究解决。 1.为什么有的企业不愿提高折旧率 自改革以来,为提高企业自我改造的能力,财政和企业主管部门容许一些企业提高折旧率,但很多企业没有提高,说是成本负担不了。其实,折旧占成本的比重不大,一般都在5％以下,折旧率提高一个百分点对成本不会造成多大影响。看来,还是计提折旧没有和企业利益挂钩的缘故。如实行工资总额与利税总额挂钩的企业,高提折旧势必冲减利润,工资总额 Depreciation funds are the main source of corporate renovation funds. Correct depreciation and the rational use of depreciation funds are important guarantees for the promotion of enterprise equipment upgrading and technological transformation. At present, enterprises have some problems in accruing depreciation and using depreciation funds, which are worthy of serious study and resolution. 1. Why some companies are reluctant to increase the depreciation rate? Since reforms, financial and corporate authorities have allowed some companies to increase their depreciation rates in order to improve their ability to self-renovate. However, many companies have not raised their costs, saying they cannot afford the cost. In fact, depreciation accounts for a small part of the cost, generally below 5%, and a one-percentage increase in depreciation rate will not have much impact on costs. It seems that the depreciation is not linked to the interests of the company. For enterprises that are linked to total payroll and total profits and taxes, high depreciation will inevitably offset profits, and total wages