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本文从传统会计假设的背离引出对资本保全观的分析,并由此比较了两种资本保全观对应的一般物价变动会计和现行成本会计。作者通过理论分析并结合国际发展趋势认为,现行成本会计比一般物价水平会计更合理,并在此基础上进一步探讨了现行成本会计的完善问题。最后,结合我国现实分析了物价变动会计在我国的适用性,并指出根据预期资本需求提取企业发展基金的重要性。
This article from the departure of the traditional accounting assumptions leads to the analysis of the concept of capital preservation, and thus compare the two kinds of capital preservation concept corresponding to the general price change accounting and current cost accounting. Based on the theoretical analysis and the international development trend, the author thinks that the current cost accounting is more reasonable than the general price level accounting, and on this basis, further discusses the perfection of the current cost accounting. Finally, the author analyzes the applicability of price change accounting in our country with the reality of our country and points out the importance of extracting the enterprise development fund according to the expected capital demand.