| 永续盘存法核算资本存量的两种途径及其比较 |
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| 引用本文： | 向蓉美,叶樊妮.永续盘存法核算资本存量的两种途径及其比较[J].统计与信息论坛,2011,26(3):20-26. |
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| 作者姓名： | 向蓉美 叶樊妮 |
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| 作者单位： | 1. 西南财经大学,统计学院,四川,成都,610074
2. 西南民族大学,管理学院,四川,成都,610041 |
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| 基金项目： | 国家社会科学基金项目《重大自然灾害的统计问题及波及效应研究》，西南民族大学青年项目《资本投入核算及其应用研究》 |
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| 摘 要： | 资本存量核算最常用的方法是永续盘存法。永续盘存法的实质是通过对过去购置的并估算出使用年限的资产进行累加来完成的,核算中需要考虑资产的相对效率与重置需求、资本的租赁价格与资本折旧。为此探讨永续盘存法下的资本存量核算的传统途径与新途径,针对传统途径和几何模式相对效率与双曲线相对效率模式下的新途径对中国资本存量净额进行估算和比较,认为中国的资本核算可以采用新途径的思路来进行。
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| 关 键 词： | 永续盘存法 资本存量 核算 |
On the Two Approaches and Their Comparison on Capital Stocks Based on Perpetual Inventory Method |
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| XIANG Rong-mei,YE Fan-ni.On the Two Approaches and Their Comparison on Capital Stocks Based on Perpetual Inventory Method[J].Statistics & Information Tribune,2011,26(3):20-26. |
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| Authors: | XIANG Rong-mei YE Fan-ni |
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| Institution: | XIANG Rong-mei1,YE Fan-ni2(1.School of Statistics,Southwestern University of Finance and Economics,Chengdu 610074,China,2.School of Management,Southwest University for Nationalities,Chengdu 610041,China) |
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| Abstract: | Perpetual Inventory Method(PIM) is the primary means of capital stocks.We need think of relation,efficiency,renew demand rental price and depreciation of capital while accounting.The paper studies two approaches of capital stocks based on PIM: the traditional ways and new ways.Also the paper discriminates them which the new way is assumed to be geometric decline and hyperbolic decline. |
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| Keywords: | perpetual inventory method capital stocks accounting |
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