Since 1979, with the reform of the national economic system, great changes have taken place in the fund management policies of enterprises, and the method of paid use of funds has been implemented.
Mainly: the capital construction investment is changed from the national financial allocation to the construction bank loan; Only 30% of the basic depreciation fund of fixed assets is turned over to the state finance, and the rest is reserved by enterprises for renovation and transformation, and some enterprises are allowed to keep all the depreciation funds of fixed assets; The source of fixed liquidity is changed from state financial allocation to bank loans; The source of special funds is mainly solved by the after-tax profits of enterprises.
Before the state-owned enterprises implement "changing profits into taxes", enterprises need to pay the capital occupation fee for the fixed funds and working capital allocated by the state finance, that is, the occupation fee should be calculated according to the total amount of funds invested by the state and the taxable proportion, and paid by the profits realized by the enterprises.
The method of paid use of funds has played an important role in improving the utilization effect of funds, promoting enterprises to operate independently and be responsible for their own profits and losses, and implementing the economic accounting system.