经济学视角:后进先出法与先进先出法

From Economic Perspective:the LIFO and the FIFO

作为一种沿用多年的发出存货计价方法,后进先出法曾经被视为先进先出法缺陷的完美补充。近年来,包括我国在内的各国会计准则又先后将其舍弃,其中的原因是什么?文章拟从经济学视角,对其进行探讨,以求得出有说服力的解释。

The LIFO has always been regarded as a perfect replacement of the FIFO. But in recent years, some countries including china have been abolishing this method of pricing inventories. What is the reason for abolishing the LIFO？ This paper will try to find a convincing explanation from economic perspective.