| 建立以成本为基础的会计计量机制 |
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| 引用本文： | 徐莉萍.建立以成本为基础的会计计量机制[J].审计与经济研究,2006,21(2):63-66. |
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| 作者姓名： | 徐莉萍 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 本文从对成本计量和会计计量的分析入手，指出现行会计计量中的若干盲点问题。由于以成本为基础的会计计量机制整合了不同会计信息需求者对信息的需求，因此，选择以成本为基础的会计计量机制是会计计量发展的必然结果。
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| 关 键 词： | 成本计量 公允价值 会计计量 |
| 文章编号： | 1004-4833(2006)02-0063-04 |
| 收稿时间： | 11 21 2005 12:00AM |
| 修稿时间： | 02 18 2006 12:00AM |
Establishing the Mechanism of Accounting Measurement Based on Cost |
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| XU Li-ping.Establishing the Mechanism of Accounting Measurement Based on Cost[J].Economy & Audit Study,2006,21(2):63-66. |
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| Authors: | XU Li-ping |
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| Institution: | School of Accounting, Hunan University, Changsha 410079, China |
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| Abstract: | Starting with the analysis of cost measurement and accounting measurement, this paper explores the existing problems in accounting measurement and, after a detailed analysis, the author concludes that the mechanism of accounting measurement based on cost is the trend of accounting measurement. |
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| Keywords: | cost measurement fair value accounting measurement |
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