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历史成本原则是会计核算的基本原则之一。尽管这一原则得到广泛的承认和采用,对它的争议却从未停息过。一方面,历史成本原则带有一定的武断性,缺乏逻辑和经济学基础。例如,在此原则下,一个公司的帐面净值与这个公司的市值(市场承认的公司价值)基本上没有关联,这显然损害了核算的准确性。另一方面,历史成本原则以实际交易而非潜在交易为依据,相对市场现价法具有明显的客观性和可验证性,而且在实际中,也确实没有哪种会计方法可以取代
The historical cost principle is one of the basic principles of accounting. Although this principle has been widely recognized and adopted, the controversy over it has never ceased. On the one hand, the historical cost principle has a certain degree of arbitraryness and lacks a logical and economic basis. For example, under this principle, the net book value of a company is basically not related to the company’s market value (market-recognized company value), which obviously impairs the accuracy of the accounting. On the other hand, the historical cost principle is based on actual transactions rather than potential transactions. It has obvious objectivity and verifiability relative to the current market price method, and in reality, there is really no alternative accounting method to replace it.