对取消存货发出计价中后进先出法的原因分析  

Cause Analysis on the Elimination of LIFO Valuation Method for Inventories Delivered out

作　　者：陈春艳[1] 

机构地区：[1]广西财经学院会计系,广西南宁530003

出　　处：《广西财经学院学报》2006年第6期110-111,共2页Journal of Guangxi University of Finance and Economics

摘　　要：《企业会计准则第1号———存货》中取消了存货发出计价方法的后进先出法,其原因主要有四个,即:常被用作调节利润的工具;通胀下能体现谨慎性原则的优势被弱化;受盘存制度的影响;假设前提不符合人们通常的习惯思维模式。In the Accounting Standards for Business Enterprise No. 1 - - Inventory, the LIFO valuation method for inventory has been eliminated. The main reasons are：it was usually used for a tool of profits adjustment; its advantage of embodying the principle of prudence under inflation was weakened; it was affected by the inventory system; its assumption was not in acoordant with people＇ s mindset.

关 键 词：后进先出法 先进先出法 谨慎性原则 盘存制度 

分 类 号：F416.22[经济管理—产业经济]