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有些书刊在论述会计分析方法时,常常有“连锁替代法即因素分析法”或“连锁替代法又称因素分析法”这样的表述.实际上连锁替代法与因素分析法是两个不同的概念,必须加以区别.连锁替代法是因素分析的一种具体方法,它是在某一指标受许多因素综合作用的情况下,通过逐个替代来测定各个因素变动对该项指标变动的影响程度.相互联系并度量它们对于被分析对象的影响.马克思在《资本论》中使用了这种方法来分析劳动力价格和剩余价值的相对量,在确定三个影响因素之后,他指出:“如果顺序地把各个因素当作可变,而把其它两因素当作不变,就可以见到各种可能结合的结果……”(见《资本论》第一卷第637
When some books and periodicals discuss accounting analysis methods, they often have expressions such as “chain substitution method, factor analysis method” or “chain substitution method, also called factor analysis method”. Actually, the chain substitution method and factor analysis method are two methods. The different concepts must be distinguished. The chain substitution method is a specific method of factor analysis. It is to determine the change of each factor by one by one instead of a single factor when a certain index is combined with many factors. The degree of influence. Measure each other and measure their impact on the object being analyzed. Marx used this method in “Das Kapital” to analyze the relative amounts of labor price and surplus value. After determining the three influencing factors, he pointed out: “If the various factors are treated as variables in succession, and the other two factors are regarded as unchanged, we can see the results of various possible combinations...” (see “Capital”, vol.