| 存货计价方法选择的实证研究 |
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| 引用本文： | 赵富平.存货计价方法选择的实证研究[J].天水师范学院学报,2004,24(1):33-36. |
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| 作者姓名： | 赵富平 |
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| 作者单位： | 天水师范学院,财务处,甘肃,天水,741001 |
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| 摘 要： | 利用我国上市公司1998-2002年年报财务数据,运用实证会计研究方法,得出规模小的企业选择先进先出法的动机较强,而企业的生产投资机会、长期负债等因素对存货计价方法有显著性影响。
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| 关 键 词： | 存货计价 先进先出法 后进先出法 |
| 文章编号： | 1371-1351(2004)01-0033-04 |
| 修稿时间： | 2003年11月25 |
A Positive Research on the Choice of Stock Pricing Methods |
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| ZHAO Fu-ping.A Positive Research on the Choice of Stock Pricing Methods[J].Journal of Tianshui Normal University,2004,24(1):33-36. |
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| Authors: | ZHAO Fu-ping |
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| Abstract: | Based on 1998-2002 annals financial data of companies in stock market in China, this paper makes use of positive accounting research method and draws a conclusion that small-scale enterprises are more motivated in choosing the method of first-in and first-out. The opportunities of production and investment of enterprises, long-term liabilities and other factors have significant influence on stock pricing methods. |
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| Keywords: | stock pricing method of first-in and first-out method of last-in and first-out |
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