| 从会计目标看公允价值计量属性的引入 |
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| 引用本文： | 朱青,常凯.从会计目标看公允价值计量属性的引入[J].价值工程,2008,27(4):65-67. |
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| 作者姓名： | 朱青 常凯 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 伴随着会计环境的日新月异,会计目标由受托责任观向决策有用观演变。与会计目标相适应,会计计量一直在不断改进,计量属性由单一的历史成本发展到引入公允价值的混合计量模式,并且从会计目标的演变。探讨了会计计量属性的变迁。
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| 关 键 词： | 受托责任观 决策有用观 历史成本 公允价值 |
| 文章编号： | 1006-4311(2008)04-0065-03 |
To Analyze on Introducing the Fair Value Measured Attribute from the Accounting Objective |
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| Zhu Qing,Chang Kai.To Analyze on Introducing the Fair Value Measured Attribute from the Accounting Objective[J].Value Engineering,2008,27(4):65-67. |
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| Authors: | Zhu Qing Chang Kai |
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| Abstract: | With the development of the environment of accounting, accounting objective has developed to concept of decision-making useful from the concept of fiduciary duties. In line with the objectives of accounting, the accounting measures have been constantly improved, which have developed from a single measurement of the historical cost to fair value of the introduction of the mixed measurement model. |
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| Keywords: | fiduciary duties decision-making useful historical cost fair value |
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