论资产计量

本文从会计信息的质量特征、会计的本质、会计的目标等方面对资产计价进行探讨, 认为资产难以全部采用价值计量, 成本计量有其存在的必要性与合理性, 能单独产生现金流量的资产可以采用价值计量, 不能单独产生现金流量的资产, 则必须以成本计量, 这样才能更好地实现会计的目标。本文最后探讨了计量属性在资产中应用的具体条件。

Exploration of the Measurement Issues for Asset

After analyzing the assets valuation issues from the requirements of qualitative characteristics of accounting information and accounting objective, the paper concluded that the assets can not be measured all at its value. There is still necessary and reasonable basis to measure the assets at their cost. It is suggested that all of the assets can be divided into two kinds, one can generate cash flow individually and the other can not.. The paper concluded that the assets, which can generate the cash flow individually, can be measured at its value and the assets, which can not generate the cash flow individually, should be measured at its cost. Finally the paper explored the conditions needed when applying different measurement basis for assets.