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1967年以前,企业折旧基金全部上缴财政。从1967年开始,企业折旧基金留给企业用作企业固定资产和设备更新改造。 1978年初,经国务院批准,将折旧基金的50％留给企业,50％上交国家财政,由国家计委、财政部和各部门安排用于重点地区和重点企业的设备改造。在国家集中的部份中再分配给各省、市,自治区20％,由地方掌握安排。 1979年初,决定将上交国家财政的50％中的20％不纳入国家预算,按部安排使用,列为预算外。 1985年初,国务院批转了国家经委、财政部、人民银行《关于推进国营企业技术进步若干政策的暂行
Before 1967, all enterprise depreciation funds turned over to finance. From 1967 onwards, the enterprise depreciation fund left to the enterprise for enterprise fixed assets and equipment renovation. In early 1978, with the approval of the State Council, 50% of the depreciation fund was left to the enterprise and 50% to the state finance department. The State Planning Commission, the Ministry of Finance and various departments arranged for the equipment reconstruction in key areas and key enterprises. Redistribution to all provinces, municipalities and autonomous regions in the concentrated part of the country shall be 20% and arrangements shall be made by local authorities. At the beginning of 1979, 20% of the 50% handed over to the state finance was decided not to be included in the state budget, arranged by the Ministry, and classified as extrabudgetary. In early 1985, the State Council approved the Interim Provisions of the State Economic Commission, the Ministry of Finance and the People’s Bank on Several Policies for Promoting the Technological Progress of State-owned Enterprises