| 历史成本会计与物价变动会计模式的比较研究 |
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| 引用本文： | 邵瑞庆.历史成本会计与物价变动会计模式的比较研究[J].上海海事大学学报,1997(3). |
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| 作者姓名： | 邵瑞庆 |
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| 作者单位： | 上海海运学院财务与会计学系 |
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| 摘 要： | 会计如何对物价变动的影响作出反映是会计领域的重要课题之一。半个多世纪以来，国内外会计理论界与实务界对这一课题进行了多方位的研究和广泛的试验，形成了不同的物价变动会计模式。本文通过对历史成本会计模式与三种基本的物价变动会计模式进行的比较分析，为物价变动会计模式的选择与应用提供依据。
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| 关 键 词： | 历史成本会计，物价变动会计，资本保持，会计模式，比较研究 |
Comparative Analysis of the Models of Historical Cost Accounting and Changing Price Accountig |
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| Shao Ruiqing.Comparative Analysis of the Models of Historical Cost Accounting and Changing Price Accountig[J].Journal of Shanghai Maritime University,1997(3). |
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| Authors: | Shao Ruiqing |
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| Institution: | Shao Ruiqing |
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| Abstract: | How to reflect and eliminate effects of changing prices is one of the most important topics of the accounting theory and accounting practice.A lot of reserch work in this field has been done in the west and in this country for more than half a century and different accounting models for changing prices have been put forward.In this paper,the author makes a comparative analysis of the models of historical cost accounting and the three basic changing price accounting,which will provide a scientific basis for the choice and application of the accounting models for changing prices. |
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| Keywords: | historical cost accounting changing price accounting capital maintenance accounting model comparative analysis |
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