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近年来,探讨成本补偿不足的成因及其对策,已成为会计理论界和广大实际工作者的热门话题.笔者曾在《财政研究》1988年第6期上拜读了管锦康教授撰写的《试论成本的补偿》一文,颇受启发.管文提出:“成本补偿是指从产品或劳务销售收入中,按照生产、销售或服务所耗物化劳动和活劳动,按其价值形式和实物形式的耗用数量,加以补充和归还,以利进行简单再生产.”这是笔者在刊物上看到给“成本补偿”最早下定义的文章,它无疑对探讨成本补偿的涵义具有抛砖引玉的作用.当然,对管文中的某些提法尚存疑窦,现提出个人浅见以供进一步讨论参考.一、成本补偿的数量界限应是c+v
In recent years, it has become a hot topic in the field of accounting theorists and general practitioners to explore the causes of cost compensation and its countermeasures. The author once read the “Test” written by Prof. Guan Jinkang on the 6th issue of “Financial Studies” in 1988. The article “Compensation of Costs” is quite inspired. Guan Wen proposed that: “Cost compensation refers to the material and labor spent on the production, sale, or service of sales revenue from products or services, according to their value forms and physical forms. The amount consumed, added and returned to facilitate simple reproduction.“This is the first article that the author saw in the journal for ”cost compensation". It undoubtedly has a role to play in exploring the meaning of cost compensation. Of course, there are still doubts about some of the references in Guan Wen’s literature. Now I’d like to provide personal insights for further discussion. I. The limit of cost compensation should be c+v.