我国现行《国营企业固定资产折旧试行条例》规定,未使用、不需用及经批准封存的设备不列入计提折旧范围。笔者认为有不妥之处。因为,以上设备都是企业占而未用的固定资产,具有价值随时间延续而减少的特点。减少的原因包括设备的有形磨损和无形磨损,对以上设备计提折旧,才能使固定资产减少的价 China’s current “State-owned Enterprise Fixed Assets Depreciation Provisional Regulations” provides that unused, unused and approved sealed storage equipment is not included in the scope of depreciation. I think there is something wrong. Because the above equipment are unused corporate fixed assets, with the value of the continuation of the decline in the characteristics of time. The reasons for the reduction include physical and intangible wear and tear of equipment, depreciation of the above equipment in order to reduce the price of fixed assets