上市公司存貨計(jì)價(jià)方法選擇(上)

【摘要】存貨是一個(gè)公司流動(dòng)資產(chǎn)的重要組成部分，是企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程中必不可少的。存貨計(jì)價(jià)方法的不同將直接影響企業(yè)的三大財(cái)務(wù)報(bào)表、各項(xiàng)財(cái)務(wù)指標(biāo)，投資決策，融資計(jì)劃等，企業(yè)也可以用此進(jìn)行稅收籌劃，盈余管理，其選擇的適合與否至關(guān)重要。存貨的日常核算可以采用計(jì)劃成本法和實(shí)際成本法。最新的企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定企業(yè)應(yīng)當(dāng)采用先進(jìn)先出法、加權(quán)平均法或者個(gè)別計(jì)價(jià)法確定發(fā)出存貨的實(shí)際成本，取消了后進(jìn)先出法。本文通過(guò)對(duì)上市公司存貨計(jì)價(jià)方法的選擇進(jìn)行分行業(yè)的調(diào)查統(tǒng)計(jì)，從采用后進(jìn)先出法的企業(yè)入手，分析影響存貨計(jì)價(jià)方法選擇的潛在因素，并指出后進(jìn)先出法的取消是一種必然，對(duì)我國(guó)資本市場(chǎng)不會(huì)造成較大的影響。各個(gè)企業(yè)應(yīng)該根據(jù)自身及行業(yè)的特點(diǎn)選擇新的會(huì)計(jì)方法。計(jì)劃成本法作為一種適合制造企業(yè)的方法，予以推薦。
本文的研究結(jié)論對(duì)于日后上市公司存貨計(jì)價(jià)方法的選擇具有一定的借鑒和參考價(jià)值。 關(guān)鍵詞：存貨計(jì)價(jià)方法，新會(huì)計(jì)準(zhǔn)則，后進(jìn)先出法，計(jì)劃成本法 Abstract
For many companies, inventory represents a large portion of current assets, and becomes one of the most necessary parts. The accounting method that a company decides to use to determine the costs of inventory can directly impact the balance sheet, income statement and the statement of cash flow. It can also affect the earning per share and other financial indices, even the investment plans. It’s important for all the corporations. And since 2007, the cost of inventories is determined on the FIFO, the specific identification method or weighted average basis by the newest accounting standards, canceling the LIFO. This paper studies the choices of companies on inventories based on 2005 annual financial data of companies in stock market in China, and tries to find out potential determinants of corporate inventory accounting decisions, the reasons why the LIFO is canceled and the effect on the economics and securities markets. The findings suggest that it’s necessary to cancel the LIFO. When the companies select the methods again, they must make the choices according to themselves. Key words: inventory accounting methods, the newest accounting standards, the LIFO, standard costing 目 錄
一、序言

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