摘要
在与传统历史成本会计对比的基础上 ,阐述了现时成本会计的特点 ,同时通过列举我国目前现时成本会计的应用现状及对知识经济时代变迁的论述 ,着重阐发了新环境下现时成本会计对稳健原则的冲击及在对无形资产及人力资源计量等方面的应用取向。
Compared with conventional historical cost accounting,the characteristics of current cost accounting are revealed.By listing the applications of current cost accounting in China and the changes in the era of knowledge economy,the focus is put on the impact of current cost accounting on the doctrine of conservation and the applying orientations in the evaluation of intangible assets and human resources.
出处
《西安石油学院学报（社会科学版）》
2001年第3期45-46,共2页
Journal of Xi'an Petroleum Institute(Social Sciences)
