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近年来,由于固定资产价值补偿能力弱化,在我国国营企业中存在着较为严重的设备陈旧老化问题。国营企业固定资产的净值率1984年降到了历史的最低各,为68.5％,比历史上最高的1960年降低了9.8个百分点。1984年以来,国营企业固定资产净值率有所上升,1988年上升到69.9％,但与历史最好水平比较,仍有差距。造成固定资产价值补偿能力弱化的原因是多方面的,既有政策、价格、历史欠帐等客观因素的影响,也有更新改造资金使用不当、管理不善的原因。主要是:
In recent years, due to the weakening of the ability to compensate for the value of fixed assets, there is a serious problem of obsolescence of equipment in the state-owned enterprises in our country. The net value of fixed assets in state-owned enterprises dropped to the lowest in history in 1984, at 68.5%, down 9.8 percentage points from 1960, the highest in history. Since 1984, the net fixed asset rate of state-owned enterprises has risen to 69.9% in 1988, but there is still a gap compared with the best ever. The reasons for the weakening of the ability to compensate for the value of fixed assets include many factors, such as the impact of objective factors such as policies, prices and historical debts, as well as the misuse and mismanagement of the funds for the renovation and reconstruction. mainly: