中美在职消费计量问题研究述评

Reviews on the Measurement of Perquisites

计量是会计核算的基本方法之一。围绕在职消费计量问题展开,研究了美国与我国学者关于在职消费研究中的计量问题,对各种在职消费计量方法进行了阐述、归纳与评论,最后,进行了总结与展望。

As one of the four basic means of accounting treatment,measurement is discussed.The measurement of perquisites in all the articles,including American and Chinese,is described,generalized and discussed.In the end of this article,it is the summary and prospect.