| 对历史成本计量本质的进一步认识 |
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| 引用本文： | 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). |
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| 作者姓名： | 潘立新 |
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| 作者单位： | 中南工学院工商管理系!湖南衡阳421001 |
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| 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
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| 关 键 词： | 历史成本 会计计量 公允价值 |
A Further Understanding of the Historical Cost Measurement |
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| PAN Li,Xing.A Further Understanding of the Historical Cost Measurement[J].Journal of Nanhua University:Science and Technology,2000(3). |
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| Authors: | PAN Li Xing |
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| Abstract: | 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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| Keywords: | historical cost accounting measurement fair value |
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