我国现行财务会计制 度规定,固定资产一律采 用原始价值入帐,确定固 定资产价值是历史成本原 则。而在商品经济条件下,包括企业资本在内的一切商品的市场价格是经常变动的,特别是近年来物价上涨数额较大,企业资产用历史成本计价,同实际市场价格背离过大,不能正确反映企业资产的 China’s current financial accounting system stipulates that fixed assets shall be accounted for using their original values, and determining the value of fixed assets is the historical cost principle. Under the conditions of the commodity economy, the market prices of all commodities, including corporate capital, often change, especially in recent years when the price increases are relatively large. The company’s assets are valued at historical cost, and they deviate too much from the actual market prices and cannot be correct. Reflecting corporate assets