美国战后技术改造进展迅速是经济发展的重要原因,美国企业进行技术改造的资金,主要靠企业内部形成,但政府政策的刺激和引导无疑起了巨大的推动作用。美国企业资金的内部来源,一是未分配利润,二是折旧提成。未分配利润是从公司的利润总额中支付税款和股息之后留在公司的那部分货币储备。折旧提成随其他成本要素一道从销货收入中核减,但公司当时并不支付与折旧费等额的现金,随着所生产产品的实现,折旧便以现金或其它流动资金的形式留在公司或企业,因此,从公司的立场来 The rapid progress of post-war technological transformation in the United States is an important cause of economic development. The funds for technological transformation of U.S. companies rely mainly on internal corporate formation, but the stimulation and guidance of government policies have undoubtedly played a huge role in promoting. The internal sources of US corporate funds are undistributed profits and depreciation. Undistributed profits are the portion of currency reserves that remain in the company after paying taxes and dividends from the company’s total profit. Depreciation commissions are deducted from the sales revenue together with other cost elements. However, the company did not pay cash equivalent to the depreciation expense at the time. With the realization of the products produced, depreciation will be retained in the company or company in the form of cash or other liquid funds. Therefore, from the standpoint of the company