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我国国营企业的折旧基金管理办法几经改革,但不论怎样改,折旧基金相当大的部分(一般70～80％)用于了扩大再生产,即搞了基本建设,集体企业也是如此。这样,致使一些企业设备陈旧,固定资产利用率低。为什么会产生这种现象呢?主要是我们对折旧基金的一些理论问题的认识还不够清楚。本文对此提出一点初步看法,供同志们商榷。一般来说,折旧基金是补偿资金,只能用于简单再生产。因为扩大再生产必须用积累资金进行。但是,为什么又提出折旧基金也可以用于扩大再生产呢?那是因为固定资金是一次投入的,固定资产在生产过程中,它的实物形态不变,价值形式却通过折旧,逐步得以实现,而实物的更新要在报废后才能进行。正由于这个特点,便产生了生产准备金,也叫货币沉淀。这部分资金可以对固定资产进行更新改造,也可以用于生产过程,扩大生产规模。马克思说:“固定资本价值中这个转化为货币的部分,可以用来扩大企业,或改良机器,以提高机器效率”(《资
The management methods of the depreciation fund of China’s state-owned enterprises have undergone several reforms, but no matter how they are reformed, a considerable part of the depreciation fund (generally 70-80%) is used for the expansion of reproduction, that is, the basic construction is carried out, and so is the collective enterprise. As a result, some of the company’s equipment are obsolete and the utilization rate of fixed assets is low. Why does this happen? The main reason is that our understanding of some of the theoretical issues of depreciation funds is not clear enough. This article puts forward some preliminary views on this for the comrades to discuss. In general, depreciation funds are compensation funds that can only be used for simple reproduction. Because the expansion of production must use accumulated funds. However, why did we propose that the depreciation fund can also be used to expand reproduction? That is because fixed capital is an investment. In the production process, fixed assets have no change in their physical form, but their value forms are gradually realized through depreciation. The physical update cannot be performed until it is scrapped. Because of this feature, production reserves, also known as currency deposits, have been produced. This part of the funds can be used to renovate fixed assets, and can also be used in the production process to expand the scale of production. Marx said: “This part of the value of fixed capital that is converted into money can be used to expand businesses or improve machinery to increase machine efficiency.”