Recommending endogenous financing of enterprises refers to raising funds from within enterprises to solve the shortage of funds for production, operation and expansion. The main sources include profit retention, depreciation fund precipitation and internal fund raising. Depreciation fund was originally used for the renewal and transformation of fixed assets of enterprises, and it is the source of funds to maintain the simple reproduction of fixed assets. However, in practice, the funds needed to update a fixed asset do not immediately consume all the depreciation funds extracted from the fixed asset. Before the fixed assets renewal period comes, most of the funds to be depreciated are idle funds outside the production process, which is theoretically called precipitation funds. The depreciation fund shall be withdrawn in an all-round way every year and used as a whole. Therefore, in the total amount of depreciation funds extracted in that year, except for the part that actually needs to be updated in that year, the rest are endogenous financing funds, which can be used for production and operation or expanded reproduction. Depreciation of fixed assets is a common source of a large amount of funds for enterprises. Enterprises should take the research and utilization of the balance of deposited funds brought by depreciation as an important way to solve the financing problem of enterprises. We should study the problems existing in the current planning and management of depreciation funds, turn the deposited part into accumulated funds, and effectively expand the internal financing of enterprises. Since the reform and opening up, in order to mobilize the enthusiasm of enterprises and competent departments to speed up technological transformation, on the one hand, the national budget management no longer focuses on enterprise depreciation funds, and local governments make independent decisions. In fact, most regions no longer concentrate on depreciation ... (This article has 3 pages) How to get this article >>