企业固定资产修理费,现行财务制度规定分两种类型处理。即大修理费按比例提取,实行包干使用;中小修理费直接进入当期成本,按实列支。实践证明,这一费用实行两种处理办法的制度(简称“一费两制”),为企业挤占国家利益留下了难以堵塞的缺口,存在以下主要弊端必须改革。一是扩大了威本范围。列入企业成本费用的修理费,主要指生产车间和直接为生产服务的管理部门的房屋、设备等的修理费,可是企业内部还有很多不属于成本费用列支范围的,如属于集体福利设施的职工宿舍、食堂、幼儿园、工会俱乐部等非生产性的修理 The fixed assets repair costs of enterprises, the current financial system provisions are divided into two types of treatment. In other words, major repairs are procured on a pro rata basis, and the use of lump sums is used. Small and medium repairs are directly charged to current costs, and actual expenditures are calculated. Practice has proved that this system of implementing two kinds of fees (referred to as “one fee, two systems”) has left a hard-to-block gap for enterprises to expropriate national interests. The following major drawbacks must be reformed. The first is to expand the Weiben range. The cost of repairs included in the cost of the enterprise mainly refers to the repair costs of the house and equipment of the production workshop and the management department directly serving the production service. However, there are many internal costs that are not within the scope of cost expenses, such as collective welfare facilities. Non-productive repairs such as staff quarters, canteens, kindergartens, union clubs, etc.