这几年来,大部分企业都面临折旧基金满足不了企业设备更新和技术改造的需要,主要原因是企业在用固定资产中,大部分是在1984年以前购建的,其原值远远低于现值,而固定资产的折旧仍以原值来提取,这样在物价逐步上调的情况下,显然差距很大。就交通部上海港机厂在用生产设备中,属于 Over the past few years, most companies have faced the need for depreciation funds to meet the needs of corporate equipment upgrades and technological transformation. The main reason is that most of the fixed assets used by companies are purchased and built before 1984, and their original values ​​are far below. The current value, while the depreciation of fixed assets is still extracted from the original value, so that in the case of gradual upward adjustment of prices, there is obviously a large gap. Regarding the production equipment of the Shanghai Port Machinery Plant of the Ministry of Transport,