解析会计计量属性选择对财务分析的影响

由于经济高速发展，企业组织和经济业务日益复杂，根据资产的性质选择不同的计量属性进行计量已经成为现代财务会计的必然选择。因为选择的计量属性不同，财务报告所反映出的结果存在差异，历史成本计量属性，在通货膨胀的情况下，会失去资产计量的客观性，非历史成本计量属性虽然理论上更加符合决策的要求，但是如果没有有力的监管，也会给经营者留下很大的利润操作空间。经过严格监管的非历史成本计量属性的选择可以给使用者提供更加丰富的财务分析指标。

Analysis of the Influence of Different Accounting Measurement Attributes Options for Financial Analysis

With the rapid economic development, enterprise organization and economic operations become more complicated. For modern financial accounting, it has become an inevitable choice to choose different measurement attributes for evaluation according to the nature of the assets. Because of different choices of measurement attribute, the result~s reflected in financial report are different. The historical cost measurement attributes, in an inflationary situation, will lose the objectivity of asset measurement. Non-historical cost measurement attributes which theoretically are more in line with the requirements of the decision-making will provide the operators much room for profit operation if there is no effective regulation. Thus, non-historical cost measures which are under strict supervision can provide users more extensive financial analysis indicators.