对历史成本计量原则的思考

Thoughts on the Principle of Historical Cost

指出了我国会计界过去常用的历史成本计量方法的不足之处 ,提出了在市场经济条件下 ,现代会计应采用以历史成本计量为主的多种计量方法的计量体系 ,其中包括 :公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等 ,才能合理解决新出现的有关计量的问题。

The article discusses the short comings of historical cost measure method used in Chinas accounting field.Under the market economic condition,based on historical cost principle,the current accounting should use the following methods,equity-method,the method of cost or market prices are getting lower,lower,mothod of cost or net realizable value of gething lower and lower,and future discounted cash-flow model etc,in order to solve the new problems which will happen in the future.