设备无形磨损是由非使用和非自然力作用引起的机器设备价值的损失,是由于劳动生产率的提高和科学技术的进步而产生的经济现象,设备价值的贬值是这种现象的经济内容。当前,对设备无形磨损的看法不一,并且计量比较困难,本文拟对设备无形磨损的本质进行探讨,并给出计量的方法。 Invisible wear and tear of equipment is the loss of the value of machinery and equipment caused by non-use and non-natural forces. It is an economic phenomenon caused by the improvement of labor productivity and the progress of science and technology. The devaluation of equipment value is the economic content of this phenomenon. At present, the view of intangible wear and tear of equipment is different, and the measurement is more difficult. This article intends to explore the essence of intangible wear equipment, and gives the measurement method.