（一）历史成本计价原则是工业经济的产物 ,是由有形资产的特点所决定的。企业的经营目标是财富最大化 ,但在不同的时代 ,人们对财富的理解是不尽相同的。在农业经济时代 ,“土地是财富之母” ;在工业经济时代 ,机器和进行工业生产的原材料成为最迫切需要的资本形式 ,即机器和? (1) The principle of historical cost pricing is the product of industrial economy, which is determined by the characteristics of tangible assets. Business goal is to maximize the wealth, but in different times, people’s understanding of wealth is not the same. In the era of agricultural economy, “the land is the mother of wealth.” In the era of industrial economy, machinery and the raw materials for industrial production have become the most urgently needed forms of capital, namely machinery and equipment.