摘要
全国部分大中型企业,尤其是建国初期投资兴建的重点企业,正面临设备更新高峰。本文以治理整顿和深化改革的方针为指导,以更新规模同优化资金投向的关系为主体,运用财务管理的理论原则,对设备更新的经济效益提出有关分析、评价和对策。
The economic benifit of the renewal of equipment is the comprehensive ratio of the cost and gain of the renewal from the point of technological and ecnomical view.Now,many of our large and medium enterprises,espe- cially those buit up at the beginning of establishing New China,are gener- ally facing the problems of the equipment outmoded and the peak of rene- wal.Having the fundamental policy of reajustment and rectification and deepening the reform as the guiding thinking,taking the relation of rene- wal scale and optimum fund investment as the main point,using the princi- pals of financial management,this article discussed the ways of analysis, evaluation and coutmesure to the renewal of the equipment.
出处
《西安工业学院学报》
1991年第1期77-81,共5页
Journal of Xi'an Institute of Technology
关键词
工业
企业
设备更新
经济效益
renewal scale
rate of depreciation
renewal benifit coefficent
critical output