| 历史成本会计面临的冲击与发展趋势 |
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| 引用本文： | 王润生. 历史成本会计面临的冲击与发展趋势[J]. 机械管理开发, 2003, 0(4): 112-113 |
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| 作者姓名： | 王润生 |
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| 作者单位： | 经纬纺机公司,山西,晋中,榆次,030601 |
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| 摘 要： | 以历史成本会计特点分析为重点,比较、分析了历史成本会计的优点和面临的挑战,指出历史成本会计仍将是基本的会计模式,但多种计量属性并存将是未来财务报告的发展趋势。
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| 关 键 词： | 会计 历史成本 发展趋势 |
| 文章编号： | 1003-773X(2003)04-0112-02 |
| 修稿时间： | 2003-03-25 |
Challenges and Development Trend of Historical Cost Accounting |
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| Wang Runsheng. Challenges and Development Trend of Historical Cost Accounting[J]. Mechanical Management and Development, 2003, 0(4): 112-113 |
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| Authors: | Wang Runsheng |
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| Affiliation: | Wang Runsheng |
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| Abstract: | The advantages and challenges of historical cost accounting are analyzed. It is pointed out that the historical cost accounting will still be the basic accounting model. However, the development trend is that different accounting models will be used in a financial report. |
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| Keywords: | Accountant Historical cost Developing trend |
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