谈重置成本会计计量模式下的成本补偿问题

On the Cost Recovery of Replacement Cost Accounting

通货膨胀下成本补偿不足是现行会计计量模式的致命弱点之一；资产计价应选择重置成本计量属性，成本补偿才能兼顾实物补偿和价值补偿两种形式，才能最终解决通货膨胀下成本补偿的不足，消除通货膨胀对会计的影响。

It is a disadvantage of the current accounting measurement model that the cost recovery is inadequate under inflation;Only if replacement cost metrology attribute is used can the cost recovery take into two forms:replacement in kind and compensation of value:and finally solve the problem of inadequacy of cost recovery and eliminate the affection of inflation on the accounting.