| 谈重置成本会计计量模式下的成本补偿问题 |
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| 引用本文： | 李永红. 谈重置成本会计计量模式下的成本补偿问题[J]. 西安邮电学院学报, 1997, 2(4): 32-36 |
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| 作者姓名： | 李永红 |
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| 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。
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| 关 键 词： | 成本补偿 现行会计计量模式 重置成本 重置成本会计计量模式 |
On the Cost Recovery of Replacement Cost Accounting |
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| Abstract: | 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. |
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| Keywords: | cost recovery current accounting replacement cost replacement cost accounting. |
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