企业的成本补偿与资本的保值增值  

Cost Recovery、 Capital Maintenance and Appreciation of Enterprise

作　　者：陈兴平[1] 

机构地区：[1]石家庄经济学院财务会计系

出　　处：《石家庄经济学院学报》1997年第6期563-567,共5页Journal of Shijiazhuang University of Economics

摘　　要：成本补偿是资本保值的基本前提，只有成本得到补偿，才能实现资本的增值。本文从成本补偿与资本保值增值之关系，以成本补偿的理论为基础，论述资本保值增值的现实问题，以求在历史成本计价模式下，消除物价上涨的不利因素，实现成本的足额补偿。Cost recovery is the foundamental precondition of capital maintenance.Only the cost has been hedged, can capital realize appreciation. on the basis of the theory of cost recovery, according to the relation between cost recovery and capital maintenance and appreciation.The author dissertates the real problem in capital maintenance and appreciation.and points out that only under the condition of the model of historical cost accounting and eliminating the unfavourable factors in price increase can we realize the full cost compensation and the chaoital hedge and apprecation.

关 键 词：成本补偿 资本保值 资本增值 企业 

分 类 号：F275.3[经济管理—企业管理]