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刘长立同志在《财会通讯》1988年第5期上发表《“C+V成本论”质疑》一文(以下简称《刘文》),提出否定“C+V成本论”。这在成本理论研究上,是一个很大的进步。但是,《刘文》并未真正驳倒“C+V成本论”。本文拟对“C+V成本论”的问题所在,谈点看法。所谓“C+V成本论”,简单地说,就是把成本范围,限制在C+V之内;或者说,把成本等同于成本价格。这个观点,诚如《刘文》所说,是“我国会计界最流行的观点”,甚至在经济界也比较流行。
Comrade Liu Changli published the article entitled “Questioning C + V Costs” in the fifth issue of China Accounting Newsletter (1988), putting forward a negative “C + V cost theory.” This is a great improvement in cost theory research. However, “Liu” did not really refute the “C + V cost theory.” This article intends to “C + V cost theory” where the problem, talk about point of view. The so-called “C + V cost theory”, simply put, is to limit the scope of costs within C + V; or, the cost is equal to the cost price. This view, as Liu Wen said, is “the most popular view of accounting in our country” and even more prevalent in the economic world.