论会计的计量属性及其现实选择

会计计量是财务会计的一个基本特征,计量属性又是会计计量的组成部分之一,它是被量化描述的客体的特性或外在表现形式。FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。但随着经济的发展和金融创新,报表使用者对会计报表质量提出了更高的要求,历史成本计量下提供的可靠性较强而相关性较弱的信息不能满足信息使用者的决策需要。

On Accounting Measurement Attribute

Accounting measurement is a basic character in financial accounting and measurement attribute is involved in accounting measurement.It embodies the characteristics and appearance of object by quanatitive regulation.No.5 financial statement of FASB on"the Recognization and Measurement of Enterprise Financial Report"has put forward 5 kinds of measurement attributes including historic cost,current cost,current market value and net realizable value,present value of future cash flow.But with the economic development and financial creatives,statement users raise the higher request to the quantity of accounting statement,the historic cost measurement attribute that provides stronger but weaker information in relativity cannot satisfy the decision demand for information users.