【作者】 李志荣；

【导师】 江可申；

【作者基本信息】 南京航空航天大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 价值论是马克思主义政治经济学和古典政治经济学的理论基础，资产计价是财务会计的核心问题，两者之间是否存在必然的联系以及两者之间如何相互承接是一个理论的创新点，也是本文试图探索的研究中心。本文以价值论对资产计价方法的选择进行评价，有助于探求历史成本计量属性乃至整个资产计价的发展规律；同时，本文也从会计学本身的理论和实践等多个角度研究了各种计量属性现实存在的必要性。经研究发现：历史成本计量属性是以劳动价值理论为基础，未来现金流量现值法是以要素价值论为基础，通过比较分析，发现前者更具有重大现实意义；企业经济活动越丰富多彩，对会计理论的需求也在不断创新，但是历史成本计量属性在会计领域的应用是永恒的。更多还原

【Abstract】 It is the financial accountant’s key questions that the assets are measured, the value theory is the center of Marxist political economy and classical political economy, have inevitable connection and how between the two it connects each other to be one innovation of theory order between the two, it is the center where this text studies too.The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory .The study on this question contributes to looking for the Rule of development of the historical cost measures attribute, even whole assets measure. At the same time this text proceeds from a lot of angles of one’ s own theory and practice of accounting too, have studied various kinds of realistic necessities of existence of measuring attribute.Through studying, the author finds that: First, historical cost measure attribute to based on labor value theory, study it have great realistic meaning; Two, economy is developed, theory of demand more and more abundant, But historical cost measure attribute eternal first-selection accountant measure theory of socialist market economy in our country.更多还原