Show simple item record

dc.contributor.author谢诗芬
dc.date.accessioned2017-11-14T01:08:12Z
dc.date.available2017-11-14T01:08:12Z
dc.date.issued2002-04-03
dc.identifier.citation财经研究,2002,(04):65-73
dc.identifier.issn1001-9952
dc.identifier.otherCJYJ200204010
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139514
dc.description.abstract为深入研究会计计量这一财务会计的核心问题 ,探求现值会计计量属性乃至整个会计计量和会计本身的发展规律 ,本文从多个角度研究了现值会计计量属性的理论基础问题。本文研究发现 :现值计量属性有着深厚的理论基础 ,研究它具有重大的意义 ;虽然多种会计计量属性共存是永恒的必然 ,但经济越发展 ,现值会计计量属性越重要
dc.description.abstractFor further research in accounting measurement which remains the core problem for financial accounting,and to explore the law for development in present value accounting measurement attibute and even the whole accounting measurements and accounting itself,this paper creatively researches the theoretical bases of present value accounting measurement attribute from different perspectives.The researche finds out that present value accounting mea surement attribute has profound theoretical bases and researches on it have great significance.Although the coexistence of various accounting measurement attributes is an eternal inevitability,the more developed the economy is,the more important the present value accounting mea surement attribute is.
dc.language.isozh_CN
dc.subject现值
dc.subject会计计量属性
dc.subject理论基础
dc.subject启示
dc.subjectpresent value
dc.subjectaccounting measurement attribute
dc.subjecttheoretical bases
dc.subjectinspiration
dc.title现值会计计量属性的理论基础及其启示
dc.title.alternativeTheoretical Bases of Present Value Accounting Measurement Attribute and Its Inspiration
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record