【摘要】 时价主义会计在日本会计学界是一个争论激烈的课题。时价主义会计的优点是可操作性强，易于理解。但其缺点是不利于贯彻一致性原则，不利于会计监督，因此在我国应谨慎使用时价主义会计。更多还原

【Abstract】 Abstract : The Current Cost accounting is an active subject in the accounting field of Japan. The advantage of the cur-rent cost accounting is easy to operale, and understand. The disadvantage is to carry out policies with difficulty and is unfavourable to control. Therefore, it should be used cautionsly in our country.更多还原