此外,重置成本计量也能从经济学和管理学中找到坚实的理论基础,使它的运用能获得理论上有力的支撑。
In addition , replacement cost can also find substantial theoretical foundation in economics and management science , so it can theoretically obtain strong support .
谈重置成本会计计量模式下的成本补偿问题
On the Cost Recovery of Replacement Cost Accounting