两种计量属性视角下会计准则的理论透视

我国对于公允价值的运用经历了从启用到回避,再到重新启用的过程,目前公允价值运用的经济环境还具有很多不确定性,探索还在继续,准则的制定还需不断的完善,在这样的大背景下,企业应谨慎使用公允价值。历史成本计量属性由于其固有的可靠性、可验证性和可操作性仍将处于主导地位。未来计量模式将是一种以历史成本计量属性为主、辅以多种其他计量属性的混合计量模式。

Theoretical Perspective of the Accounting Standards in Views of Two Measurement Attributes

The use of fair value in my country has gone the process from using to avoiding, then to re-enabling. Nowadays, there has existed a lot of uncertainty about the economic environment of fair value using. The accounting standards setting still needs continuous explore and improvement. Against this background, the fair value should he used with more caution. Because of its inherent reliability, verifiability and operability, the historical cost measurement attribute will remain dominant. The future measurement model will be mixed measurement model with the dominant role of historical cost-based measurement attributes and the subsidiary role of a variety of other measurement attributes.