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权责发生制与历史成本，是现行财务会计模式的两大支柱。这一模式基本成型大约是在二十世纪四、五十年代，与当时以工业生产为主的基本经济环境是相吻合的。随着经济的发展、特别是从二十世纪七十年代起国际社会经济一体化、证券化趋势的出现，对现有财务会计模式的批评之...
Accrual basis and historical cost, is the two pillars of the current financial accounting model. This model was basically shaped around the 1940s and 1950s, coinciding with the basic economic environment dominated by industrial production at the time. With the development of economy, especially from the seventies of the twentieth century international economic integration, the emergence of the trend of securitization, the criticism of the existing financial accounting mode ...