对存货按成本与市价孰低法计价的若干思考

Considerations on Stock Goods Pricing by Cost-marketprice Comparison

文章对存货之成本与市价孰低计价法在我国的实施环境及自身局限作了理性分析 ,并提出了改善其实施环境的对策。

This article analyses rationally the limitations of the stock goods pricing by cost-marketprice comparison and its enforcement environment in our country, and then suggests corresponding countermeasures.