会计准则对会计确认与计量的影响分析

新颁布的《企业会计准则-基本准则》严格界定了资产、负债、所有者权益等会计要素定义，明确规定了有关会计要素的确认条件。在会计计量方面，既坚持历史成本原则，又引入了公允价值，这些规定在实质上实现了与国际规则的趋同。本文对此进行了探讨。

The Analysis of Accounting Standard Effects on Accounting Recognition and Measurement

The newly issued basic accounting standard accurately defines accounting element and clearly confirms the condition of accounting recognition. It insists on historical cost principle and applies fair value to accounting measurement.In substance these stipulation improve international convergent of our accounting standards,This paper probes into this problem.