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在机械制造企业的固定资产中,除了土地、建筑物等外,还有一类叫技术装备。这类属于劳动工具性质的技术装备,应当说都是制造企业的设备。有加工设备、动力设备、运输设备、管理设备、工艺装备等若干种。但是,由于现代化工业企业是运用机器和机器体系进行生产的,机器设备是现代化生产的物质技术基础。因此,在制造企业的各种技术装备档案中,机器设备档案独占鳌头。
In the machinery manufacturing enterprises in the fixed assets, in addition to land, buildings, etc., there is a class called technical equipment. Such technical equipment belonging to the nature of the working tools should be said to be the equipment of the manufacturing enterprise. A processing equipment, power equipment, transport equipment, management equipment, technology and equipment, and several other. However, since modern industrial enterprises produce machines and systems, machinery and equipment are the material and technological basis for modern production. Therefore, in the manufacturing of various technical equipment files, machinery and equipment files come out on top.