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一、累卵之危:历史成本会计模式历史成本会计模式的主要特征是建立在币值稳定的假设基础上,客观计量和核算企业资产、负债、收入、成本和利润等会计要素。它的基本优点可概括为:信息客观,资料易取,有据可依,核算方便,可监督性强。历史成本会计依附于物价稳定的经济环境,在我国历史上曾起过不可抹煞的功绩,但在有计划商品经济蓬勃发展的今天,物价波动使其失去依托基础,对国家和企业有害无利,此模式已呈累卵之危之势。
First, the risk of tired eggs: historical cost accounting model Historical cost accounting model is based on the premise of the stability of the currency based on the objective measurement and accounting of corporate assets, liabilities, revenue, cost and profit accounting elements. Its basic advantages can be summarized as: objective information, data easy to get, well documented, easily accounted for, supervisory and strong. Historical cost accounting, attached to the economic environment with stable prices, has played an undeniable role in the history of our country. However, with the prosperous development of the planned commodity economy, price volatility has caused it to lose its backing and harm the country and its enterprises. This mode has shown the danger of tired eggs.