关于建立交通运输重置成本会计的构想

Establishing the Transportation Replacement Cost Accounting

在我国经济体制改革的过程中，物价出现了持续上涨的现象，这使我国现行历史成本会计模式物价稳定、币值不变这一前提与基础在逐渐失去，一系列的基本会计原则受到了冲击，会计的职能受到了损害。本文以资本保值理论为依据，从交通运输业的特点出发，剖析了几种基本的物价变动会计模式，进而选择重置成本会计作为交通运输业消除物价变动影响的会计模式，并对交通运输重置成本会计的总体设计原则、设计思路与具体核算作了论述，最后提出了交通运输重置成本会计实施的若干措施。

As a side effect of the current reform of China's enonomicsystem,the prices have been going up,which has made the presenthistorical cost acounting lose its base,pounded a series of basic accountingprinciples,and affected the functions of accounting.In light of the featuresof the transportation trade,this paper has,on the basis of the capital valuemaintaining theory,chosen the replacement cost accounting as the bestaccounting model for the transportation trade in order to reduce the influ-ence of the varying prices.Moreover,the paper offers the overall designprinciples, the overall design thinking and the concrete accounting methodof the transportation replacement cost accounting.Finally,some relativemeasures are put forward to implement this accounting system.