建立市价会计的构想  

Assumption of Market Value Accounting Establishment

作　　者：程坚[1] 

机构地区：[1]丽水职业技术学院财贸管理分院,浙江丽水323000

出　　处：《北京工商大学学报（社会科学版）》2007年第6期47-52,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：会计准则中规范的五种会计计量属性在物价变动情况下存在诸多的不足,从而提出建立市价会计的构想。文章提出了市价会计的概念、市价会计的运用、企业运用市价会计需要解决的问题及市价会计的意义。The five accounting measurement attributes given in accounting principles have some shortcomings under the circumstance of price fluctuations. Therefore, an assumption is proposed to establish market value accounting in this thesis, which brings forward the conception, application and significance of market value accounting as well as the problems that enterprises can solve by putting the market value accounting into practice.

关 键 词：会计计量 市价会计 构想 概念 运用 意义 

分 类 号：F230[经济管理—会计学]