| 上市公司存货计量方法选择与决策相关性分析 |
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| 引用本文： | 周传丽. 上市公司存货计量方法选择与决策相关性分析[J]. 北京工业大学学报(社会科学版), 2007, 7(6): 36-40 |
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| 作者姓名： | 周传丽 |
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| 作者单位： | 华南师范大学,经济与管理学院,广州,510631 |
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| 摘 要： | 通过分析新存货准则中引入的存货计量属性，即历史成本计量、公允价值计量、可变现净值和未来现金流量的现值的本质特征，分析了其与决策的相关性，并通过对我国部分上市公司存货计价方法选择的深层分析，揭示了决策相关性在存货计价方法应用中所传递的信息和表达的目的。
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| 关 键 词： | 决策有用论 计量属性 存货计量方法 可选择计量方法 不可选择计量方法 |
| 文章编号： | 1671-0398（2007）06-0036-05 |
| 收稿时间： | 2007-08-28 |
| 修稿时间： | 2007-08-28 |
The Choice of the Inventory Measurement Method of Listed Company and Decision Relativity |
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| ZHOU Chuan-li. The Choice of the Inventory Measurement Method of Listed Company and Decision Relativity[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2007, 7(6): 36-40 |
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| Authors: | ZHOU Chuan-li |
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| Affiliation: | ZHOU Chuan-li ( College of Economics and Management, South China Normal University, Guangzhou 510630, China ) |
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| Abstract: | This article is to reveal the relativity between inventory measurements attributes and decision making through analyzing the inventory measurement attributes'essential characters introduced from the new inventory standard,including measurement of historical cost,measurement of fair value,net realizable value,present value of future cash flow. Furthermore,through deeply analyzing the choice of inventory valuation method in some listed companies in China,the information and purpose of the decision can be revealed when it is applied in the inventory valuation method. |
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| Keywords: | decision-making usefulness measurement attributes inventory measurement methods optional measurement methods non-optional measurement methods |
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