构建会计计量准则若干问题探讨

现行财务会计模式是以历史成本会计计量为特征的,会计计量问题没有引起会计理论界和会计准则制定机构的重视。我国新颁布的《企业会计准则》即将实施,虽然与国际惯例实现了趋同,但还存在缺陷。本文就制订我国会计计量准则提出建议。

Certain Question Discussions on Constructing Accountanting Measurement Standards

The accounting model was based on historical cost of the accounting measurement for the characteristics ,thus the accounting profession and the accounting standards-setting bodies failed to pay sufficient attention to accounting measurement for years. The new "Accounting Standards for Business Enterprises 2006"will soon be promulgated in our country.Although approaching with the international convention, however, there are still some deficiencies. This paper puts forward some opinions on the development of China's accounting measurement rule.