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。
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.
出处
《武汉工业学院学报》
CAS
1999年第3期54-58,共5页
Journal of Wuhan Polytechnic University
关键词
会计计量模式
历史成本会计
物价变动会计
accounting measurement model historical cost accounting price change ac-counting
