现行制度规定,中外合营企业所提折旧,不设“折旧基金”科目。不必要专户存储,专款专用,在固定资产更新改造之前,可参与企业流动资金的周转。这体现了合营企业在资金运用上较内资企业有更大的灵活性。但是,随着改革开放的深入,外商承包企业经营形式在中外合营企业中不断涌现。外商承包经营后,全权负责企业的产、供、销经营管理,掌握 The current system provides that the depreciation of Sino-foreign joint ventures without “depreciation fund ” subjects. It is unnecessary to store special accounts and earmarked funds. Before the renovation of fixed assets, it can participate in the turnover of liquidity of enterprises. This shows that joint ventures have greater flexibility in capital utilization than domestic-funded enterprises. However, with the deepening of reform and opening up, the form of operation of foreign-funded contractual enterprises has continued to emerge in Sino-foreign joint ventures. After the contracting business by the foreign investors, they shall be fully responsible for the production, supply and sales of the enterprises, and shall be mastered