试论固定资产投资最小化

On minimum of investment in fixed assets

着重探讨企业对固定资产的充分利用问题,在最大效益地发挥固定资产使用价值的同时,如何实现固定资产投资最小化,以提高企业的竞争能力和降低经营风险.

Mainly to probe into problem of enterprises' making full use of the fixed assets, and how to realize the minimum of the fixed assets at the same time bringing into the most effectively play use value of the fixed assets in order to raise enterprises' competing ability and reduce business risk.