固定资产是物质资料生产过程中,用来改变和影响劳动对象的劳动资料,是企业从事生产不可缺少的物质条件。但根据对部分企业调查表明,当前我区工业企业的固定资产(特别是机器设备)的利用率普遍不高,固定资产利用率只达68％左右,固定资金利税率也只有24.66％,尚有32％的固定资产没有发挥出应有的效能。存在这一现状的原因 The fixed assets are the material of labor used to change and influence the objects of labor in the process of the production of material information and are the indispensable material conditions for the enterprises to engage in production. However, according to the survey of some enterprises, the utilization rate of fixed assets (especially machinery and equipment) of industrial enterprises in our region is generally not high, the utilization rate of fixed assets is only about 68%, and the profit and tax rate of fixed capital is only 24.66% 32% of fixed assets did not play its due efficiency. There is a reason for this situation