货币计价是用统一的货币量度总括地反映会计核算对象——资金及资金运动的专门方法。它在会计核算方法体系中占有很重要的地位。正确地认识和使用货币计价方法,对充分发挥会计核算的反映和监督职能,完成会计核算的任务,有十分重要的意义。但是,近几年来,在不少的会计书刊中把会计工作中常用的货币计价从会计核算方法体系中删去了。这样,既影响对货币计价的理论研究,又妨碍货币计价方法的正确使用。为了引起大家的重视,下面谈点个人粗浅的认识,以求教于同行。一会计核算是反映和监督经济活动及其成果的一种方法,是管理国民经济必不可少的重要工具,是“对过程(指生产过程——引者注)的控制和观念总结”(马克思:《资本论》第二卷,人民出版社 Monetary valuation is a measure of the accounting entity that collectively accounts for the movement of funds and funds in a unified currency measure. It occupies a very important position in the accounting method system. Correctly understanding and using the method of currency valuation is of great significance to give full play to the functions of accounting accounting and supervision and to complete the task of accounting. However, in recent years, the accounting of currencies commonly used in accounting has been removed from the accounting system in many accounting books and periodicals. In this way, it not only affects the theoretical research on the pricing of currency, but also hinders the correct use of the method of currency valuation. In order to arouse people’s attention, the following talk about personal superficial understanding, in order to teach in the peer. Accounting is a method of reflecting and supervising economic activities and their outcomes. It is an indispensable and important tool for the management of the national economy. It is “a summary of the control and concept of the process (the process of production)” (Marx : Capital, Volume II, People’s Publishing House