| 会计计量属性的重新思考 |
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| 引用本文： | 何秧儿. 会计计量属性的重新思考[J]. 财会通讯, 2006, 0(4) |
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| 作者姓名： | 何秧儿 |
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| 作者单位： | 宁波广播电视大学 浙江宁波315016 |
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| 摘 要： | 本文在总结传统会计计量属性特点的基础上,指出了传统会计计量属性的局限性,初步探讨了改进会计计量属性的必要性,以其为改革现行会计制度做尝试。
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| 关 键 词： | 会计计量 物价变动会计 现值 公允价值 |
Reconsideration on Attribute of the Accounting Measurement |
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| He Yang''''er. Reconsideration on Attribute of the Accounting Measurement[J]. Communication of Finance and Accounting, 2006, 0(4) |
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| Authors: | He Yang''''er |
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| Abstract: | Accounting provides information mainly in quantitative way instead of qualitative way. Measurement is the most important function of the accounting system. On a summary of the features of accounting measurement attribute, this paper points out the limitation of the traditional accounting measurement under the circumstances of the economic development. It also discusses the necessity of the improvement on it, the attempt made by present accounting system, and the direction of our future effort. |
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| Keywords: | Accounting measurement Accounting for changing prices Current value Fair value |
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