成本与市价孰低法 ,是西方常用的一种资产计价方法 ,它充分体现了会计的稳健性原则。我国自１９９３年会计制度改革以来 ,也开始允许企业在期末对投资采用成本与市价孰低法计价。本文试分析该方法在中西方长期投资核算上的运用 ,为完善我国的投资准则提出一些建议。《国际会计 The lower cost and market price method, is a commonly used method of valuation of assets in the West, which fully reflects the principle of sound accounting. Since the reform of the accounting system in 1993, China has also started to allow enterprises to adopt the lower of the cost and market price of investment at the end of the period. This paper tries to analyze the application of this method in the long-term investment accounting between China and the West, and puts forward some suggestions to improve our investment guideline. "International Accounting