| 建立市价会计的构想 |
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| 引用本文： | 程坚. 建立市价会计的构想[J]. 北京工商大学学报(社会科学版), 2007, 22(6): 47-52 |
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| 作者姓名： | 程坚 |
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| 作者单位： | 丽水职业技术学院财贸管理分院,浙江,丽水,323000 |
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| 摘 要： | 会计准则中规范的五种会计计量属性在物价变动情况下存在诸多的不足,从而提出建立市价会计的构想。文章提出了市价会计的概念、市价会计的运用、企业运用市价会计需要解决的问题及市价会计的意义。
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| 关 键 词： | 会计计量 市价会计 构想 概念 运用 意义 |
| 文章编号： | 1009-6116（2007）06-47-06 |
| 收稿时间： | 2007-06-11 |
| 修稿时间： | 2007-06-11 |
Assumption of Market Value Accounting Establishment |
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| Cheng Jian. Assumption of Market Value Accounting Establishment[J]. Journal of Beijing Technology and Business University:Social Science, 2007, 22(6): 47-52 |
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| Authors: | Cheng Jian |
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| Affiliation: | Finance,Trade and Management,Lishui Vocational Technical College,Lishui,Zhejiang 323000,China |
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| Abstract: | The five accounting measurement attributes given in accounting principles have some shortcomings under the circumstance of price fluctuations.Therefore,an assumption is proposed to establish market value accounting in this thesis,which brings forward the conception,application and significance of market value accounting as well as the problems that enterprises can solve by putting the market value accounting into practice. |
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| Keywords: | accounting measurement market value accounting assumption conception exercise significance |
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