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上海财经大学第一位经济学博士汤云为副教授的学术专著《重置成本会计论——物价变动的会计对策》一书,已由上海人民出版社正式出版。全书从马克思主义的劳动价值论出发,深刻地分析了成本概念,提炼出具有突破性的“成本实物补偿”理论。同时,该书比较
Shanghai University of Finance and Economics, the first doctor of economics Tang Yun associate professor of academic monograph “replacement cost accounting - price changes in accounting measures,” a book, has been officially published by the Shanghai People’s Publishing House. Starting from Marxist labor theory of value, the book profoundly analyzes the concept of cost and extracts a breakthrough theory of “in-kind cost compensation”. At the same time, the book is compared