现行的工业会计制度规定对未使用和不需用以及连续停工一个月以上的机器设备(除大修理和季节性停用外)的固定资产不提折旧。笔者认为,这是不合理的,应按一定折旧率计提折旧。其主要理由是:第一,从固定资产利用方面来分析,未使用和不需使用的固定资产不提折旧,不利于促使企业充分利用固定资产,加强经济核算。特别是大部分企业都实行各种形式的承包经营,为了少提折旧费, The current industrial accounting system provides for non-depreciation of fixed assets of unused and unused and uninterrupted machines for more than one month (except overhaul and seasonal suspension). The author believes that this is unreasonable, depreciation should be depreciated at a certain depreciation rate. The main reasons are as follows: First, from the aspect of the utilization of fixed assets, the unused and unused fixed assets do not depreciate, which is not conducive to making enterprises make full use of fixed assets and strengthen economic accounting. In particular, most enterprises have implemented various forms of contracting operations, in order to mention depreciation costs,