| 存货计价方法选择的实证研究 |
| |
| 引用本文： | 赵富平. 存货计价方法选择的实证研究[J]. 天水师范学院学报, 2004, 24(1): 33-36 |
| |
| 作者姓名： | 赵富平 |
| |
| 作者单位： | 天水师范学院,财务处,甘肃,天水,741001 |
| |
| 摘 要： | 利用我国上市公司1998-2002年年报财务数据,运用实证会计研究方法,得出规模小的企业选择先进先出法的动机较强,而企业的生产投资机会、长期负债等因素对存货计价方法有显著性影响。
|
| 关 键 词： | 存货计价 先进先出法 后进先出法 |
| 文章编号： | 1371-1351(2004)01-0033-04 |
| 修稿时间： | 2003-11-25 |
A Positive Research on the Choice of Stock Pricing Methods |
| |
| ZHAO Fu-ping. A Positive Research on the Choice of Stock Pricing Methods[J]. Journal of Tianshui Normal University, 2004, 24(1): 33-36 |
| |
| Authors: | ZHAO Fu-ping |
| |
| Abstract: | Based on 1998-2002 annals financial data of companies in stock market in China, this paper makes use of positive accounting research method and draws a conclusion that small-scale enterprises are more motivated in choosing the method of first-in and first-out. The opportunities of production and investment of enterprises, long-term liabilities and other factors have significant influence on stock pricing methods. |
| |
| Keywords: | stock pricing method of first-in and first-out method of last-in and first-out |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
