| 基于价值多元化理念的多重计量模式初探 |
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| 引用本文： | 徐国君,姜宏青. 基于价值多元化理念的多重计量模式初探[J]. 财会通讯, 2009, 0(21) |
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| 作者姓名： | 徐国君 姜宏青 |
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| 作者单位： | 中国海洋大学管理学院; |
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| 基金项目： | 山东省社科规划重点资助项目“山东省非营利组织基于绩效管理的会计模式研究”的阶段性成果(项目编号:07BJGJ30) |
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| 摘 要： | 本文认为,会计计量是对计量客体——事物的价值属性进行货币衡量。价值的内涵在不同视角下意义不同,因此单一会计计量模式不能全面反映事物的价值。由于会计计量过程受多种因素的制约,不同计量条件或假设导致计量结果不同,符合客观性和相关性的会计计量意味着以公允的态度连接计量客体特性、计量过程和计量目的。多重计量就是基于价值的多元化特征而采用多种计量属性来提供会计报表要素的量化信息,满足会计信息使用者多样化的需求。
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| 关 键 词： | 价值多元化 会计计量 混合计量 多重计量 |
The Preliminary Research of Multi-measurement Model based on the Diversification of Value |
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| Xu Guojun Jiang Hongqing. The Preliminary Research of Multi-measurement Model based on the Diversification of Value[J]. Communication of Finance and Accounting, 2009, 0(21) |
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| Authors: | Xu Guojun Jiang Hongqing |
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| Affiliation: | Xu Guojun Jiang Hongqing (School of Management,Ocean University of China,Qingdao,Sh,ong 266071) |
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| Abstract: | Accounting measurement is monetary measurement to the meaning of value of things. The meaning of value is different based on the different views. Therefore single accounting measurement model can't reflect the whole value of things. Because the process of accounting measurement is restricted by many factors,different condition or hypothesis can lead to different result. Accounting measurement which accords with objectivity and relativity means connecting the features of objects,procedure and purpose of meas... |
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| Keywords: | Diversification of value Accounting measurement Mix-measurement Multi-measurement |
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