| 潘立新.对历史成本计量本质的进一步认识[J].南华大学学报(自然科学版),2000,(3):.[.A Further Understanding of the Historical Cost Measurement[J].Journal of University of South China(Science and Technology),2000,(3):.] |
| 对历史成本计量本质的进一步认识 |
| A Further Understanding of the Historical Cost Measurement |
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| DOI： |
| 中文关键词: 历史成本,会计计量,公允价值 |
| 英文关键词:historical cost,accounting measurement,fair value, |
| 基金项目: |
| 潘立新 |
| 中南工学院工商管理系!湖南衡阳421001 |
| 摘要点击次数: 677 |
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| 中文摘要: |
| 会计环境的巨大变化使传统的历史成本计量受到剧烈的冲击 .本文从历史成本计量的本质入手 ,提出历史成本计量的使用条件 ,指出经济价值观念的引入是会计计量制度变革的理论基础 |
| 英文摘要: |
| The traditional accounting measurement depending on historical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of the historical cost measurement,and then,points out that the introduction of the economic value concepts is the theory basis for the accounting measurement revolution. |
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