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铁道部于1995年底下发,1996年执行的铁 计[1995]173号文《关于扩大铁路局更新改造投资决策权的规定》。经过两年多的学习和贯彻,本人有如下体会。 一、173号文打破了“统收、统支、统分”计划管理的旧模式 1995年的173号文,突破了长期以来铁路在计划经济体制下形成的一整套“统收、统支、统分、统管”的集中管理固定资产折旧资金计划的模式,规定了除机车车辆固定资产折旧由部集中统一安排外,其他类固定资产的折旧资金80％由铁路局安排使用,20％由铁道部集中使用。明确了部集中资金的使用范围和局管项目范围,扩大了路局更新改造投资的决策权。我个人认为有以下的积极作用:
The Ministry of Railways issued at the end of 1995, implemented in 1996, iron meter [1995] 173, “on the expansion of Railway Bureau renovation investment decision-making power requirements.” After more than two years of study and implementation, I have the following experience. I. Document 173 breaks the old model of program management of “unification, unification and division of labor” In 1995, No. 173 of 1995 broke through a set of "unified system of revenue collection, Unified management and centralized management of fixed asset depreciation fund plan mode stipulates that in addition to locomotive depreciation of fixed assets by the Ministry of centralized arrangements, other types of fixed assets 80% of the depreciation funds arranged by the railway administration, 20% by the railway Centralized use. It clarified the scope of the central government’s use of funds and the scope of the project under its jurisdiction and expanded the decision making power of the Bureau to renew and reform its investment. I personally think that it has the following positive effects: