拜读傅家骥同志《设备更新——提高企业经济效益的重要途径》一文(见本刊1991第8期10页一编者注),深受教益。但有些提法值得商榷。我感到,“修旧利废”还不能全盘否定,有必要区分以下两种情况。 1.把不利于企业技术进步的某些政策规定同“修旧利废”方针区别开来众所周知,由于多种原因,我国装备政策的某些规定,影响甚至严重地阻碍了企业技术进步。例如,折旧率一直偏低;修理费用可以无限制支出,但不能用来更新设备等等,这些客观上造成了企业设备更新缓 I read the article “Equipment Renewal - An Important Way to Improve the Economic Benefits of Enterprises” by Comrade Fu Jiayu (see the editor’s note of the 8th issue of this edition of the journal, 1991). However, some suggestions are worth discussing. I feel that “repairing and renovating wastes” cannot be completely negated. It is necessary to distinguish between the following two situations. 1. It is well-known that certain policy provisions that are detrimental to the technological advancement of enterprises are distinguished from the principle of “repairing old buildings and eliminating wastes”. Due to a variety of reasons, certain provisions of China’s equipment policies have seriously hindered the technological progress of enterprises. For example, the depreciation rate has been low; the repair cost can be unlimited, but it cannot be used to update equipment, etc., which objectively causes the enterprise equipment to be updated slowly.