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固定资产投资是形成固定资产的主要手段。固定资产的数量和质量构成经济和社会发展的物质基础,它又是衡量一个国家和地区经济发展水平的重要标志。固定资产投资主要包括基本建设和技术改造两个方面,这两个方面的重点根据经济发展的不同时期应有所侧重。一般是经济发展的初期,投资的重点以基本建设为主;当固定资产具有相当规模(特别是生产
Investment in fixed assets is the main means of formation of fixed assets. The quantity and quality of fixed assets constitute the material basis for economic and social development. It is also an important indicator of the level of economic development in a country or a region. The investment in fixed assets mainly covers two aspects: capital construction and technological transformation. The emphasis of these two aspects should be given priority in different periods of economic development. Generally the initial stage of economic development, the focus of investment is capital construction; when the fixed assets have a considerable scale (especially the production