重置成本会计论——物价变动的会计对策  

Replacement Cost—Countermeasures for Price changes

作　　者：汤云为[1] 

机构地区：[1]上海财经大学,上海200433

出　　处：《上海立信会计学院学报》2007年第4期19-24,共6页Journal of Shanghai Lixin University of Commerce

摘　　要：在我国经济背景下,历史成本会计制度已不能反应要素价格的变化,重置成本会计在实践运用中的优势日益突出。文章以马克思主义关于要素价格补偿理论为依据,认为在物价变动的前提下,资产的计价必须坚持实物补偿的观点,采用重置成本进行资产计价和收益计量,同时指出在实际采用重置成本会计时必须进一步研究和解决的问题。In the context of China Economy, historical cost accounting has no longer reflected the change of factor price. The advantage of replacement cost emerges in daily practice. Based on the Marxism theory of factor price compensation, this paper suggests that asset valuation should follow compensation in kind rules, and asset valuation and income measurement should use replacement cost under the assumption of price change. It proposes the need for further study before putting this method into practice.

关 键 词：重置成本会计 历史成本会计 成本补偿 物价水准调整 

分 类 号：F23[经济管理—会计学]