高丽四介松都治簿法市价法比较研究  

Sagae Songdo Ch'ibu-bop in Goryeo ——A Comparative Study of Market Value Method

作　　者：李孝林[1] 曹游佳[1] 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400050

出　　处：《重庆理工大学学报（社会科学）》2012年第3期52-57,75,共7页Journal of Chongqing University of Technology（Social Science）

基　　金：中国会计学会重点项目"建立比较会计史学"

摘　　要：传统观点认为最早的成本与市价孰低法的实践可以追溯到17世纪,公允价值、持有资产收益和综合收益观的实践产生于19-20世纪。通过对高丽四介松都治簿法的实践和发展过程的分析,证明在11-14世纪产生和发展的高丽四介松都治簿法已经有了上述各种概念和方法的实践。高丽四介松都治簿法开公允价值计量、成本与市价孰低、持产利益计算和综合收益观之先河。The traditional view believed the earlier lower of cost and market can be tracked back to 17＇h century. The practices of fair value measure and earning assets held and comprehensive incomes view began in 19＇h - 20th century. This paper held that the Sagae Songdo Ch＇ ibu-bop which was sprouting and developing between 11 th century and 14＇h century had already concluded all concepts and methods for the above practices. It was proved that the Sagae Songdo Ch＇ ibu-bop was the first method of fair value measure, lower of cost, earning assets held and comprehensive incomes view in the histo- ry. The paper explored the practices and development for all of the above methods, and at the same time analyzed those methods.

关 键 词：四介松都治簿法 公允价值 成本与市价孰低法 持有资产收益 综合收益 

分 类 号：F19[经济管理—世界经济]