在经济学界与会计学界的长期论战中 ,会计学的“成本原则”一直被经济学家认为是“只会算老账 ,不会算新账” ,并成为攻击的主要对象。近年来 ,西方出现了以现时价值作为计量基础的脱手价值会计 ,或称现值会计、变现价值会计。本文对现行脱手价值会计作以下评价。一、现行脱手 In the long-term controversy between the economists and the accountants, the “cost principle” of accounting has always been regarded by economists as “the only thing that can be considered as an old account, not a new one,” and has become the main target of attacks. In recent years, the West has emerged with the current value as the basis for measuring the value of the accounting, or the present value of accounting, realization of value accounting. This article gives the following evaluation of the current value-for-money accounting. First, the current hands