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了探讨,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。根据企业持有资产的目的,可以将其分为两类:能单独产生现金流量的资产与不能单独产生现金流量的资产,前者可以采用价值计量,后者则必须以成本计量,这样能更好地实现会计的目标。最后,本文分析了计量属性在资产中应用的具体条件。

On Assets Measurement

After conducting analyses into the assets evaluation from the point of qualitative characteristics of accounting information,accounting essence and accounting objectives,the author of this paper maintains that it is impossible to take value as the only criterion to measure all assets,and it is necessary and also reasonable for the existence of cost measurement.The author further suggests that there are two kinds of assets:those that can produce cash alone and those that can′t.The former can be measured by value,but the latter has to be measured by cost.Only in this way can we make the accounting information better meet the users′ demand.The author finally discusses the specific conditions of measurement attributes in practice of assets measurement.