历史成本原则的直接基础研究

Direct basis research of the historical cost principle

持续经营假设不是历史成本原则的直接基础 ,它是所有非清算价值的共同基础。历史成本会计原则的直接基础有两个 ,即社会平均劳动生产率不变假设和币值稳定假设。社会平均劳动生产率不变假设是历史成本计量属性的基础 ,币值稳定假设是名义货币计量单位的基础。社会平均劳动生产率不变假设决定了资产的内在价值恒定 ,币值稳定假设决定了计量尺度恒定 ,二者共同作用的结果 ,使资产实际价格始终恒定在其最初交易价格上 ,从而使历史成本原则的两个前提条件得到满足。

The going concern convention is not the direct basis of the historical cost principle,It is all the basis of nonliquidation value.There are two basises of the historical cost accounting principle,they are constant average social productivity of labour and constant money value stabilzation.Constant average social productivity of labour is the basis of historical cost measure attribute,constant money value stabilization is the basis of nominal moneytary measure unit.Constant average social productivity of labour decide the internal value of the assets,and constant money value decide the measure yardstick,they make the real price of the assets constant be the initial trade price,and make the two premise conditions of the historical cost principle be statisfied.