阻碍我国企业技术更新改造的一个主要原因是拆旧率过低,折旧年限过长,折旧基金严重不足。 首先是,长期以来,我国一直实行低折旧率。建国初期,因为需要尽快形成一定的建设规模,把实际属于C的一部分有意识地作为M,投入国家的基本建设,是符合当时的国际和国内形势需要的。经过30多年的建设,我国已建立起了一个比较完整的工业体系,并具备了一定的规模,折旧率如仍保持这一水平,势必造成挤垮老厂来建新厂,把老本当作收入上交财政,使老企业丧失了自身更新改造的能力。显然,这是不合理的。 其次是,对企业固定资产的无形磨损没有正确的认识,还受着习惯势力的影响:只要机器设备能运转,就不能报废。 One of the main obstacles hindering the technological upgrading of China’s enterprises is the low depreciation rate, long depreciation period, and severe shortage of depreciation funds. The first is that, for a long time, China has been implementing a low depreciation rate. In the early years after the founding of the People’s Republic of China, because it was necessary to form a certain scale of construction as soon as possible, consciously investing a part of C as a M in the basic construction of the country was in line with the needs of the international and domestic situation at that time. After more than 30 years of construction, China has established a relatively complete industrial system and has a certain scale. If the depreciation rate still maintains this level, it will inevitably cause the old factory to be built to build a new factory and use the old capital as income. Turning over finances has caused old companies to lose their ability to renovate. Obviously, this is unreasonable. Second, there is no correct understanding of the intangible wear and tear of fixed assets in enterprises, and it is also influenced by the forces of habit: as long as machinery and equipment can operate, they cannot be scrapped.