【摘要】：正一、資產(chǎn)計價理論與消耗性林木資產(chǎn)計價內(nèi)涵資產(chǎn)計價是指以一定的貨幣單位計量資產(chǎn)的價值,它是以一定的交換價格或轉(zhuǎn)化價值作為依據(jù)。馬克思的勞動價值論指出,價值的源泉是社會勞動,價值量由凝結(jié)在商品中的社會必要勞動時間決定。勞動總量決定了價值量的額度,但是社會所承認的只有滿足社
[Abstract]:First, asset valuation theory and expendable forest asset valuation connotation asset valuation is to measure the value of assets in a certain monetary unit, it is based on a certain exchange price or conversion value as the basis. Marx's theory of labor value points out that the source of value is social labor, and the amount of value is determined by the necessary social labor time condensed in commodities. The total amount of labor determines the amount of value, but what society recognizes is the satisfaction of the society
【作者單位】： 浙江農(nóng)林大學經(jīng)濟管理學院;浙江農(nóng)林大學天目學院;
【基金】：國家林業(yè)局科研項目“國有林場(苗圃)會計核算辦法研究”階段性研究成果
【分類號】：F302.6
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本文編號：2373175