一马克思在资本论中指出:“商品的成本价格必须不断买回在商品生产上耗费的各种生产要素。”、“成本价格等于所耗费的资本价值,并且不断再转化为所耗费的资本的各种物质要素,”从这些论中可以看出,再生产要得以正常进行,不仅要获得价值形态的补偿,而且还要从实物上得到补偿,更不仅仅是货币量上得到补偿. 但是,作为成本补偿尺度的传统成本会计,是建立在币值不变的假设和历史成本计价原则的基础上,而现实经济生活中,币值不是不变,而是不断波动,有时甚至很剧烈,因而历史成本 In Marx’s theory of capital, Marx pointed out: “The cost price of a commodity must constantly buy back the various factors of production consumed in the production of commodities.” "The cost price is equal to the capital value expended and is continually transformed into expenditure From these theories, we can see that the reproduction should be carried out normally, not only to obtain the compensation of the value form, but also to get the compensation in kind, not only to compensate the monetary amount However, as a measure of cost compensation, traditional cost accounting is based on the assumption of constant currency value and the historical cost pricing principle. However, in real economic life, the currency value is not constant, but fluctuates, sometimes even drastic. Thus the historical cost