近几年,由于经济增长过热,宏观调控失衡。价格上涨幅度较大,现有的折旧基金已远远不能满足补偿固定资产的需要。因此,对加强折旧基金的管理谈几点想法:一是确保折旧基金真正用于设备更新改造和技术进步上。企业和企业主管部门都应当编制中、长期和年度固定资产更新改造计划;企业的固定资产更新改造计划中的重大项目,应按规定的程序报上级有关领导机关批准;企业对折旧基金的提取和使用,要以专款专用为原则,二是提高固定资产的划分标准。实行资产重置价值制度。目前固定资产的划分标准还 In recent years, macroeconomic regulation and control have become unbalanced due to overheating of economic growth. The rate of price increase is larger, and the existing depreciation fund is far from meeting the need of compensating for fixed assets. Therefore, the management of the depreciation fund to talk about several ideas: First, to ensure that the real depreciation fund for equipment upgrades and technological advances. Long-term and annual plans for the renovation and reconstruction of fixed assets shall be formulated by the enterprises and departments in charge of enterprises; major projects in the plan for the renovation and reconstruction of fixed assets of enterprises shall be submitted to the relevant leading organs for approval at a higher level according to the prescribed procedures; Use, should be earmarked for the principle, the second is to improve the classification of fixed assets standards. Implementation of the asset replacement value system. The current classification of fixed assets also