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据调查,目前大多数企业技术改造积极性不高。主要原因是:一、企业承包责任制不完善,短期行为多。企业进行技术改造和产品开发,必须投入相当的资金,还必须承担一定的风险,这就可能影响承包者自身的利益和企业的总体效益。加上一些技改项目建设周期长,承包期内不一定能获益,承包者一般都不愿进行技改。二、固定资产折旧率偏低,企业折旧基金不足,无力对设备进行更新换代。即便这极少数的折旧基金,也不是完全用于更新设备,而是被诸如职工福利、奖励基金、各种集资、债券所挤占挪用。同时,由于折旧率偏低,无形之中转化为企业的利润,从而造成企业盈亏失实,影响企业自身的发展。
According to the survey, most companies are currently not enthusiastic about their technological transformation. The main reasons are: First, the corporate contract responsibility system is imperfect and there are many short-term actions. For enterprises to carry out technological transformation and product development, they must invest considerable funds and must also bear certain risks. This may affect the contractors’ own interests and the overall benefits of the enterprise. In addition to the long construction period of some technical reform projects, it may not be possible to benefit from the contract period. Contractors are generally reluctant to carry out technical reforms. Second, the depreciation rate of fixed assets is low, and the depreciation fund of the enterprise is insufficient, unable to upgrade the equipment. Even if such a very small number of depreciation funds are not used entirely for the purpose of updating equipment, they will be misappropriated and used by, for example, employee benefits, incentive funds, various types of fund-raising, and bonds. At the same time, due to the low depreciation rate, intangible profits are converted into profits, resulting in inaccurate profits and losses, affecting the company’s own development.