随着我国经济、金融体制的改革,融资形式日趋多样化,国库券、金融债券、企业债券、股票等各种有价证券都相继出现,证券市场日趋活跃。许多企业利用其暂时闲置的资金购入有价证券作为短期投资。但有价证券在购入后到出售前的时期内,市价难免发生升降波动,企业在财务会计报表上列示的有价证券应按何种标准或基础计价,就成了一个急需研究的问题。本文对西方会计界在这一问题上的不同观点作一简明介绍。在西方,有价证券的计价方法一般有三种,即成本法、成本与市价孰低法和市价法。一、成本法 With the reform of China’s economy and financial system, the form of financing has become increasingly diversified. Treasury bonds, financial bonds, corporate bonds, stocks, and other valuable securities have appeared one after another, and the securities market has become increasingly active. Many companies use their temporarily idle funds to purchase securities as short-term investments. However, during the period from the purchase to the sale of the securities, the market price will fluctuate and fluctuate. It is an urgent problem to study whether the securities listed by the company in the financial statements should be priced according to what criteria or basis. . This article gives a concise introduction to the different views of the western accounting community on this issue. In the West, there are generally three methods for pricing securities, namely the cost method, the cost and market price method, and the market price method. First, the cost method