设备的更新与修理,二者既对立又统一。但是,如何正确掌握设备需要更新还是修理后继续使用,就必须进行经济效益对比,并结合企业的实际情况以及机械设备状况来决定。建筑企业的设备大修理基金,在确保企业固定资产的设备大修理的前提下,可以同折旧基金等合理结合使用。所谓合理结合使用,是指当设备面临大修期,单纯进行大修理不如更新改造合算时,允许企业将大修理基金同更新改造资金结合起来使用。由于更新设备,一次要付出较多的设备价款,往往使 The equipment is updated and repaired, and the two are both antagonistic and uniform. However, how to correctly grasp the equipment needs to be updated or continue to use after repair, it is necessary to compare the economic benefits, and determine the actual situation of the company and the status of the machinery and equipment. The equipment major repair fund of a construction company can be reasonably combined with a depreciation fund, etc. on the premise of ensuring the repair of the fixed assets of the enterprise. The so-called rational use of combination means that when the equipment is facing an overhaul period, it is not as good as an overhaul to be worthwhile, and the company is allowed to combine the overhaul funds with the renovation and transformation funds. Due to the update of equipment, more equipment costs will be paid at one time, often