建国以来,我国对折旧基金的管理变来变去都是在集中与分散上兜圈子。我认为探讨折旧基金的管理办法,要围绕着“最有效地使用折旧基金,搞好固定资产更新改造”这个原则作文章,搞改革。我建议折旧基金应在国家计划指导下由建设银行管理。由建设银行监督使用。建设银行可以把企业存入的折旧基金作为更新改选信贷基金,企业对固定资产进行更新改造时,可按经批准的更新改造 Since the founding of the People’s Republic of China, the management of depreciation funds in our country has become more and more concentrated and dispersed. I think the discussion on the management of depreciation funds should focus on the principle of “making the most efficient use of depreciation funds and doing a good job of upgrading and rebuilding fixed assets” and make reforms. I suggest that the depreciation fund should be managed by China Construction Bank under the guidance of the state plan. Supervised by China Construction Bank. The Construction Bank may use the depreciation fund deposited by the enterprise as a re-election credit fund. When an enterprise renovates or renovates its fixed assets, it may make an alteration and revision according to its approval