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1966年以前,森工企业除按照固定资产价值计提折旧基金外,还按照木材产量,以每立方米5元的标准提取道路延伸工程基金。1967年,为了促进森工企业多生产木材和简化资金渠道,将原来的办法改为完全按木材产量提取固定资产更新和技术改造资金。以东北和内蒙古林区为例,当时每立方米木材的提取标准定为6.5元,1975年提高到8元,1981年进一步提高到13元。这一改革,在当时是起到一定的积极作用的,但从近几年执行情况看,也给生产和企业管理工作带来了一些问题。主要表现在l (一)为了多提更改资金,有的企业盲目
Before 1966, in addition to the depreciation fund accruing to the value of fixed assets, the forestry enterprises also extracted the road extension project fund at a standard of 5 yuan per cubic meter according to the timber output. In 1967, in order to promote the forestry enterprises to produce more wood and simplify the capital channels, the original method was changed to completely withdrawing fixed assets and technical reconstruction funds according to the output of wood. Taking the forests in the northeast and Inner Mongolia as an example, the standard for extraction of timber per cubic meter at that time was set at 6.5 yuan, raised to 8 yuan in 1975 and further increased to 13 yuan in 1981. At the time, this reform played a certain positive role. However, judging from the implementation in recent years, it also brought some problems to the production and enterprise management. Mainly in l (a) in order to make more changes to the funds, some companies blind