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建国以来,国营企业的折旧基金管理体制几经改革,但改来改去,无非是在集中管理与分散管理上“拉锯”,这种“拉锯”式的改革大体经历了这样四个阶段:第一阶段是国家采取高度集中的办法,折旧基金全部拉到国家财政这一方;第二阶段是1967～1977年,对折旧基金采取分散管理办法,全部拉到企业这一方;第三阶段是从1978年开始,50％上交国家财政,50％留归企业,把“锯”拉到双方均衡的地步;第四阶段是从1980年至今,企业折旧基金50％留归企业不变,原上交国家财政的50％改上交国家财政30％,上交企业主管
Since the founding of the People’s Republic of China, the state-owned enterprise’s depreciation fund management system has undergone several reforms. However, the reform has only been to “see-saw” the centralized management and decentralized management. Such “see-sawing” reforms generally go through four stages as follows: first Stage is the country to take a highly concentrated approach, depreciation funds all pulled to the national finance this party; the second stage is from 1967 to 1977, the depreciation fund to take decentralized management approach, all pulled to the enterprise side; the third stage is from 1978 At the beginning, 50% turned over to the state finance and 50% went to the enterprise, pulling the “saw” to a balance between the two sides. The fourth stage is that since 1980, 50% of the enterprise depreciation fund will remain in the enterprise, 50% of the financial departments turned over 30% of state finances, turned over to business executives