企业的大修理基金,是作为保证企业设备大修正常进行而设立的一项专用基金,是维持企业简单再生产的重要保证。由于构成固定资产的各个组成部分所处的位置和所起的作用不同,它们在固定资产使用过程中的负荷也不同,加以制造各部分所用材料不同,它们的耐用程度也有差别。所有这些就决定了固定资产在它的整个使用期限内,某些重要组成部分必须进 The overhaul fund of the enterprise is a special fund set up to ensure the normal operation of equipment overhaul and is an important guarantee for maintaining the simple reproduction of the enterprise. Since the components and parts that make up a fixed asset are located in different roles and roles, they also have different loads on the use of fixed assets. The materials used to make each part are different and their durability is different. All of this decides that during the entire life of a fixed asset, certain important components must be entered