设备新度系数反映企业设备的新旧程度。为了防止企业经营中的短期行为发生,把设备新度系数列为企业设备管理的考核指标,这无疑对企业注重设备固定资产的投资起了重要的促进作用。但从目前很多企业的具体情况来看,把设备新度系数的变化作伪衡量企业设备固定资产投资情况的优劣是有失偏颇的。 The new degree of equipment reflects the newness of the enterprise equipment. In order to prevent the occurrence of short-term behavior in business operations, the new factor of equipment is listed as an assessment indicator for enterprise equipment management. This undoubtedly plays an important role in promoting investment in equipment fixed assets. However, from the current situation of many companies, the change in the new coefficient of equipment as a false measure of the quality of fixed assets investment in corporate equipment is unfavorable.