我国《企业会计准则》规定,企业应按月计提固定资产折旧,但并没有明确关于双倍余额递减法下按月计算折旧额的具体公式。对此,学术界有以林刚为代表的“月折旧额=固定资产年折旧额÷12”计算方法,也有以赵建勇为代表的“月折旧额=月初固定资产账面价值×月折旧率”计算方法。本文以东华实业机械有限公司甲设备每月折旧额为例,分别运用上述两种方法计算,通过分析上市公司年度报告、实地调研与专家学者讨论,对两个结果进行分析比 China’s “Accounting Standards for Business Enterprises” stipulates that enterprises should accrue depreciation of fixed assets on a monthly basis, but there is no specific formula for calculating the depreciation amount on a monthly basis under the double declining balance method. In this regard, academia has represented by Lin Gang “monthly depreciation = annual depreciation of fixed assets ÷ 12 ” calculation method, there are also represented by Zhao Jianyong “monthly depreciation amount = the beginning of the book value of fixed assets × month depreciation Rate ”calculation method. Taking the monthly depreciation amount of A equipment of Donghua Industrial Machinery Co., Ltd. as an example, this article uses the above two methods respectively to calculate. By analyzing the annual reports of listed companies, field research and discussions with experts and scholars, the paper analyzes the two results