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在物价持续上涨的情况下,由于我们仍采用过去的成本核算方法,使得固定资产和原材料等生产资料的补偿资金不足。即从销售收入中提取的生产资料价值补偿不足以进行简单再生产所需要的实物补偿,买不回与原来投入的相同数量和质量的生产资金。不少同志把原因都归到生产资料按历史成本计价方法上面,而主张采用生产资料按现行成本计价方法进行会计核算,但笔者认为,生产资料补偿资金不足不是由于采用历史成本计价方法造成的,而是由于我们采用的成本核算方法没有随
In the case of rising prices, we still use past cost accounting methods to make up for the lack of compensation funds for the means of production of fixed assets and raw materials. That is, the value of the means of production extracted from the sales proceeds can not be compensated in the amount of the necessary compensation for the sake of simple reproduction, and can not be repurchased with the same amount and quality of production funds as originally invested. Many comrades attribute their reasons to the above method of calculating historical production cost, while they advocate the use of the means of production for accounting according to the current cost method of valuation. However, in my opinion, the lack of funds for compensation for the means of production is not caused by adopting the historical cost method, But because of the cost accounting method we adopted