三中全会以来,我国的建设方针有所变化,由外延变为内涵,这是十分重大的变化。近几年来,由于设备折旧率的提高,更新改造的资金较以前有所增加,老企业更新旧设备的能力也随之提高。但是人们对如何更新改造旧设备的看法不甚一致。但是,主张大量更新,即以新换旧和用先进的设备取代落后设备,实施起来都有困难,就前者而言,若按4％折旧率来更新现有旧设备,则要花 Since the Third Plenary Session, China’s construction guidelines have changed from epitaxial to connotation, which is a very significant change. In recent years, as the depreciation rate of equipment has been increased, the funds for renovation and renovation have increased compared with the previous years, and the ability of older enterprises to upgrade old equipment has also increased. However, there is a lack of consensus on how to upgrade and rebuild old equipment. However, advocating a large number of updates, that is, replacing existing ones with new ones and replacing them with advanced equipment, will be difficult to implement. For the former, if the existing old equipment is updated at the rate of 4% depreciation, it will cost