现在,企业都十分注重技术改造工作,并在这方面投入了许多资金。然而,有些企业的投资效益并不佳,不但未能取得理想的投入产出比,反而在设备技术性能明显提高的情况下。陷入亏损的泥潭。究其原因,只注重技改而忽视智改,不能不说是一个重要方面。苏北某工厂,近年来先后花了1200万元从德国、日本引进了具有世界一流水平的流水生产线和附属的关键设备,使企业的装备水平一下子跨越到90年代。然而,令人遗憾的是,设备的技术性能虽很先进,但生产数量和质量却一直未能达到设备的设计畿力。由于固定资产增 Nowadays, companies all pay great attention to technological transformation work and invest a lot of money in this area. However, some companies’ investment efficiency is not good, not only failed to achieve an ideal ratio of input to output, but in the case of significantly improved technical performance of equipment. Trapped in a quagmire of losses. The reason for this is that it is an important aspect to focus only on technological innovation and ignore intellectual improvement. A certain factory in northern Jiangsu Province has spent 12 million yuan in recent years. It has introduced world-class production lines and auxiliary equipment from Germany and Japan. The equipment level of the company has now spanned the 90s. However, it is regrettable that although the technical performance of the equipment is very advanced, the quantity and quality of production have not been able to achieve the design of the equipment. Due to the increase in fixed assets