| 论会计计量模式与物价变动会计 |
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| 引用本文： | 钟新桥. 论会计计量模式与物价变动会计[J]. 武汉工业学院学报, 1999, 0(3): 54-58 |
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| 作者姓名： | 钟新桥 |
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| 作者单位： | 武汉工业学院管理科学系 |
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| 摘 要： | 研究讨论了会计计量模式的构成要素及具体类型，探讨分析了传统会计计量模式的主要局限性以及改进措施和方法，并就物价变动条件下会计计量模式的建立和运用，阐述了自己的观点。
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| 关 键 词： | 会计计量模式 历史成本会计 物价变动会计 |
EXPOUND ABOUT ACCOUNTING MEASUREMENT MODEL AND PRICE CHANGE ACCOUNTING |
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| Zhong Xinqiao. EXPOUND ABOUT ACCOUNTING MEASUREMENT MODEL AND PRICE CHANGE ACCOUNTING[J]. Journal of Wuhan Polytechnic University, 1999, 0(3): 54-58 |
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| Authors: | Zhong Xinqiao |
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| Affiliation: | Management Science Department |
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| Abstract: | This article represents the elements and types of accounting measurement model and discusses the main limitations and improving ways of conventional accounting measurement model. Views are also put forward about how to establish and apply accounting measurement model in the case of price change. |
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| Keywords: | accounting measurement model historical cost accounting price change ac-counting |
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