当前,社会上对企业吃老本的问题反映较多。他们认为目前企业的固定资产折旧率低,提取的固定资产折旧基金不足以弥补固定资产的更新重置,机器设备老化严重。关于企业是否存在吃老本的问题,设备老化程度如何,我们认为需要实事求是地、全面地进行分析研究,才能提出切实可行的解决办法。现将有关情况及我们的看法论述如下。一、基本现状 At present, there are many reflections on the problem of enterprises eating old books in society. They believe that the current rate of depreciation of fixed assets of enterprises is low, and the depreciation fund for fixed assets obtained is insufficient to make up for the replacement of fixed assets, and the aging of machinery and equipment is serious. Regarding whether there is a problem of eating old books in the enterprise and how old the equipment is, we believe that it is necessary to carry out analysis and research in a pragmatic and comprehensive manner before a practical and feasible solution can be proposed. We will now discuss the relevant situation and our views as follows. First, the basic status quo