五十年代,在社会主义新中国建国初期,由于缺少经验等原因,各个方面都学苏联的理论和做法。大修理基金当然也不例外。当时,大修理基金是作为固定资产价值的一个组成部分处理的,即提取的折旧基金既包括基本折旧基金,也包括大修理基金。后来,由于会计处理和管理的需要,将大修理基金从折旧基金中分立出来,单独提取,单独管理,但在计算方法上,仍然按固定资金的性质处理。 In the 1950s, in the early days of the founding of a new socialist China, all parties learned the theories and practices of the Soviet Union due to lack of experience and other reasons. Of course, the big repairs fund is no exception. At that time, the overhaul fund was treated as an integral part of the value of fixed assets, ie the depreciation fund extracted included both the basic depreciation fund and the overhaul fund. Later, due to the need of accounting treatment and management, the over-repairing fund was separated from the depreciation fund, and was separately withdrawn and managed separately. However, in terms of calculation method, it was still treated according to the nature of the fixed capital.