| 浅论会计计量属性 |
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| 引用本文： | 孙英. 浅论会计计量属性[J]. 吉林省经济管理干部学院学报, 2003, 17(2): 47-48 |
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| 作者姓名： | 孙英 |
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| 作者单位： | 长春税务学院,会计系,吉林,长春,130021 |
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| 摘 要： | FASB在财务会计概念公告(SFAC5)“企业财务报表项目的确认和计量”中介绍了五种计量属性。但在我国现有的法律体系和弱式有效市场条件下，仍应以历史成本为主要计量属性．以防止人为操纵利润。
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| 关 键 词： | 会计计量 历史成本 现行成本 FASB 财务会计 企业 利润操纵 |
| 文章编号： | 1009-0657(2003)02-0047-02 |
| 修稿时间： | 2000-01-12 |
The Analysis of Accounting Measuring Properties |
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| Sun Ying. The Analysis of Accounting Measuring Properties[J]. Journal of Jilin Province Economic Management Cadre College, 2003, 17(2): 47-48 |
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| Authors: | Sun Ying |
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| Abstract: | FASB has introduced five kinds of properties of accounting measuring in the fifth statement of Finanical Accounting Gorcepts. By anadysis , the anthor thinks we should make his torical cost as the main property of accounting measuring. |
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| Keywords: | Historical cost Current cost |
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