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1.引言根据80年代的经济战略,固定资产高效地使用和维修,在我们的国民经济中具有重要意义。国民经济生产性领域的固定资产,在民德为5360亿马克。其中交通、邮政和通信业占753亿马克。这个领域的固定资产的比例,占全国的14％,在工业部门之后,居第二位[1] 。对于我们国民经济的固定资产,在财政上的维修费用,以生产消耗形式表现,每年为280亿马克,约占社会总产值的5％。固定资产在今后还要在数量上、首先是在质量上提高。这样的发展与下述原因有关:节省投资的再生产方式,将更为重要。考虑到投资的限制,与再生产质量因素的效益有关,现在固定资产的强化
1. Introduction According to the economic strategy of the 1980s, the efficient use and maintenance of fixed assets is of great significance in our national economy. The fixed assets in the productive area of the national economy are MND536 billion in Midea. Among them, transport, postal and communications accounted for 75.3 billion marks. The proportion of fixed assets in this area, accounting for 14% of the country, ranks second after the industrial sector [1]. For the fixed assets of our national economy, the financial maintenance costs, expressed in terms of production consumption, amount to 28 billion marks per year, accounting for about 5% of the total social output. The amount of fixed assets in the future should also be the number of, above all, in terms of quality. Such development is linked to the following reasons: Saving investment in reproduction will be even more important. Taking into account the investment constraints, and the quality of reproduction factors related to the effectiveness of fixed assets now