大修、折旧基金是企业的一项专项基金,是企业管理的一项重要内容。尤其是铁路运输部门设备品种多,数量大,每年提取的大修、折旧基金也比较多。因此如何管好、用好大修、折旧基金对于提高企业的经济效益、降低运输成本、保证企业后劲有着直接的影响。 作为地方企业的一部分,地方 Overhaul, depreciation fund is a special fund for the enterprise, is an important part of business management. In particular, the railway transportation sector equipment variety, large number of annual extraction of overhauls, depreciation funds are more. Therefore, how to manage and make good use of overhauls and depreciation funds has a direct impact on raising the economic efficiency of enterprises, lowering transportation costs and ensuring the enterprises’ stamina. As a part of local businesses, places