经济增长和发展,必须坚持走技术进步的道路,这一观点已为越来越多的人认识和接受。理由很清楚,一方面,因为长期以来,我们国家的经济发展主要依靠不断增加固定资产投资,依靠外延扩大再生产,在一定程度上忽视了内含扩大再生产。另一方面,因为技术进步的经济效益是经济稳定发展的重要因素之一,不少事实充分证明了这一点。本文着重探讨固定资产折旧与技术进步的关系,以及如何使折旧在技术进步中发挥它应有的作用。 Economic growth and development must adhere to the path of technological progress. This view has been recognized and accepted by more and more people. The reason is very clear. On the one hand, for a long time, our country’s economic development has mainly depended on increasing investment in fixed assets, relying on expansion to expand production, and to a certain extent neglected the expansion of reproduction. On the other hand, because the economic benefits of technological progress are one of the important factors in the stable economic development, many facts have fully proved this. This article focuses on the relationship between depreciation of fixed assets and technological progress, and how to make depreciation play its due role in technological advancement.