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涂和平同志在《连锁替代法顺序新探》(载于《广西会计》1991年第5期,以下简称《新探》)一文中,从辩驳有关连锁替代顺序的“两种错误的观点”入手,引出了他自己的观点。笔者读后,对文中的观点不敢苟同,现试分述理由如下: 一、诚如《新探》中所说,各个因素共变后的共同性差异的归属问题乃是连锁替代法顺序之争的实质。争论的目的,是在于解决共同性差异在各个因素之间的分配,避免把共同性差异集中于某个别因素的“分配不公”现象。该文认为:“如果每个因素都正增长,在进行连锁替代分析时,应该将重要的因素排列在替代顺序的后面”;反之则相反。通过文中分析可以发现,如果是正增长,共同性差异就包含在排列在后的因素影响差异之中;如果是负增长,共同性差异就包含在排列在前的因素影响
In his article entitled “A New Probe into the Sequence of Substitutional Substitution Laws” (contained in “Guangxi Accounting” No. 5, 1991, hereinafter referred to as “new exploration”), Comrade Tu Heping proceeded from the “two erroneous perspectives” , Leads to his own point of view. I read the article on the point of disagreement, the reasons are as follows: First, as “the new exploration” said, the covariance of various factors after the change of the ownership of the problem is the order of the chain substitution method The essence of the war. The purpose of the debate is to solve the problem of the distribution of common differences among various factors and to avoid the phenomenon of “redistribution of injustice” that focuses common differences on some particular factor. The article argues: “If each factor is growing, in the chain alternative analysis, the important factors should be arranged in the replacement of the order”; the other hand, the opposite. Through the analysis of the text we can see that if it is positive growth, the common differences are included in the differences of the factors that are arranged in the future. If the growth is negative, the differences of commonality are included in the factors of the prior ranking