价值论与资产计价理论关系及其评价研究

发布时间：2018-06-20 04:00

本文选题：价值论 + 劳动价值论　；参考：《南京航空航天大学》2004年硕士论文

【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。
[Abstract]:The theory of value is the theoretical basis of Marxist political economy and classical political economy, and asset valuation is the core issue of financial accounting. Whether there is an inevitable connection between the two and how to carry on each other is a theoretical innovation point, and is also the research center of this paper. In this paper, the value theory is used to evaluate the choice of asset valuation method, which is helpful to explore the development law of historical cost measurement attribute and even the whole asset valuation, at the same time, This paper also studies the necessity of the existence of various metrological attributes from the theory and practice of accounting itself. It is found that the measurement attribute of historical cost is based on the theory of labor value and the present value method of future cash flow is based on the theory of factor value. Through comparative analysis, it is found that the former is of great practical significance. The more colorful the economic activities of enterprises, the more innovative the demand for accounting theory is, but the application of historical cost measurement attribute in accounting field is eternal.
【学位授予单位】：南京航空航天大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F014.3

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