我国目前仍采用历史成本原则来对资产进行计价,本文拟通过对历史成本原则的评价对资产计价方式进行一些探讨。一、对历史成本原则的评价所谓历史成本是指会计人员在进行资产计价时,并不考虑资产的现时成本或变现价值,而是根据它的购置成本(原始成本)计价。传统会计都采用历史成本计价,我国在1993年实施的《企业会计准则》中明确地规定对资产采用历史成本计价原 At present, China still adopts the historical cost principle to price assets. This article intends to make some discussions on the method of asset valuation by appraising the historical cost principle. First, the historical cost principle of evaluation The so-called historical cost refers to the accounting staff in the valuation of assets, does not consider the current cost of the assets or realized value, but according to its acquisition cost (the original cost) pricing. Traditional accounting are based on the historical cost of pricing, China implemented in 1993, “Accounting Standards for Business Enterprises” clearly provides for the use of historical cost of assets valuation