摘要
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。我国目前尚不具 备全面实施环境会计的环境和条件，对此，正确的对策只能是维持历史成本原则下的局部会计改革。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem. There is no suitable environment and condition for environment accounting. The best choice will be partial accounting reform by keeping historical cost principle.
出处
《河北经贸大学学报》
2001年第2期58-61,共4页
Journal of Hebei University of Economics and Business
关键词
历史成本原则
币值不变伸假设
环境会计
historical cost principle
monetary measurement assumption
environment accounting.
