谈重置成本会计计量模式下的成本补偿问题  

On the Cost Recovery of Replacement Cost Accounting

作　　者：李永红[1] 

机构地区：[1]西安邮电学院管理系

出　　处：《西安邮电学院学报》1997年第4期32-36,共5页Journal of Xi'an Institute of Posts and Telecommunications

摘　　要：通货膨胀下成本补偿不足是现行会计计量模式的致命弱点之一；资产计价应选择重置成本计量属性，成本补偿才能兼顾实物补偿和价值补偿两种形式，才能最终解决通货膨胀下成本补偿的不足，消除通货膨胀对会计的影响。It is a disadvantage of the current accounting measurement model that the cost recovery is inadequate under inflation;Only if replacement cost metrology attribute is used can the cost recovery take into two forms:replacement in kind and compensation of value:and finally solve the problem of inadequacy of cost recovery and eliminate the affection of inflation on the accounting.

关 键 词：成本补偿 成本会计 重置成本 会计计量模式 

分 类 号：F234.2[经济管理—会计学]