物价变动与成本补偿模式王荣以成本作为补偿尺度，实现其价值和实物双重补偿，是社会再生产的客观要求。然而、传统的成本会计是建立在币值不变假设和历史成本原则上的；现实的物价上涨，货币贬值，表明它不能保证成本在价值量和实物量上得以补偿。故研究和改造原有模式必... Price Variation and Cost Compensation Model Wang Rong takes the cost as the compensation measure and realizes its double compensation in value and in kind, which is an objective requirement of social reproduction. However, the traditional cost accounting is based on the assumption of constant currency value and historical cost principle. Real price increases and currency devaluations indicate that it can not guarantee that the cost can be compensated in terms of value and quantity. Therefore, research and transformation of the original model must ...