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当前,我国长期投资的回收期长、效益差,设备投资更甚。据全国设备协会调查,厂矿国营企业现有闲置设备400亿元。占设备固定资产10％。一方面国家要求企业“双增双节”提高经济效益,而另一方面企业盲目投资,使单位产品固定成本有增无减。为此,提出以下几点意见,供研讨。(1)企业主管部门应制订先进合理的考核指标,如内含报酬率、回收期、现值指数系
At present, China’s long-term investment has a long recovery period, poor efficiency, and investment in equipment. According to a survey conducted by the National Equipment Association, factory and state-owned state-owned enterprises have 40 billion yuan in idle equipment. It accounts for 10% of equipment fixed assets. On the one hand, the state requires companies to “double increase” and “double growth” to increase economic efficiency. On the other hand, blind investment by enterprises will increase the fixed cost of the unit product. To this end, the following points are put forward for discussion. (1) The competent department of the enterprise shall formulate advanced and reasonable assessment indicators, such as the internal rate of return, the payback period, and the present value index.