论会计计量属性的发展与变迁

会计计量属性的选择及运用与会计信息质量需求、会计目标等理论因素以及经济环境、会计技术环境、经济利益因素、计量属性本身的复杂程度等现实因素密切相关。随着会计环境的变化、会计目标的转换以及会计信息质量要求的不断提高，历史成本计量属性日益受到冲击，现行成本、现行市价、未来现金流量现值等越来越受重视；且随着现值应用技术的解决，公允价值将在未来会计计量中占据越来越重要的地位。

The Development and Change of Accounting Measurement Attributes

The choice and the use of accounting measurement attributes are closely related to theories such as the demands for accounting information and the objectives of accounting. They are also related to other practical factors such as economic environment, accounting technologies, interests, the complexity of themselves. Now there are increasing doubts on history cost because accounting environment and accounting objective are changing and the demands for accounting information quality are rising. So current cost, current market price, the present value of future cash flow are given more emphais. With the settlement of technology for the use of present value, fair value will gain increasing importance.