当前,我国企业需要在产品、技术与装备上加快升级步伐以增强竞争力,需要加大节能环保方面的投资以符合日趋严格的能效与排放标准。但是,企业普遍面临生产经营上的严峻形势,外源性资金的占比与成本过高,需要政府尽快出台降低企业税负、增加内源性资金来源的政策。从宏观上看,固定资产投资增速的下滑亦是当前国民经济下行压力加大的重要原因,促进企业投资对于稳定国民经济增长具有重要意义。从主要发达国家的经验来看,固定资产加速 At present, the enterprises in our country need to speed up the pace of upgrading in product, technology and equipment to enhance their competitiveness. Investments in energy saving and environmental protection need to be increased to meet increasingly stringent energy efficiency and emission standards. However, enterprises generally face the grim situation of production and operation. The proportion and cost of exogenous funds are too high, and the government needs to introduce policies to reduce the corporate tax burden and increase the source of endogenous funds as soon as possible. From a macro point of view, the decline in the growth rate of investment in fixed assets is also an important reason for the downward pressure on the national economy. It is of great significance to promote the investment of enterprises in stabilizing the growth of the national economy. From the experience of major developed countries, fixed assets are accelerating