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会计目标是会计计量的理论基础,会计计量是实现会计目标的阶段。新基本准则突出了会计计量属性,在原历史成本计量属性的基础上,引入了重置成本、可变现净值、现值和公允价值等计量属性。本文从会计目标出发研究会计的计量属性,通过对各种计量属性的研究得出在“客观反映、有效控制”会计目标下,公允价值计量属性是最佳选择。
Accounting objective is the theoretical basis of accounting measurement, accounting measurement is to achieve the accounting objectives of the stage. The new basic standard highlights accounting measurement attributes. Based on the original historical cost measurement attributes, measurement attributes such as replacement cost, net realizable value, present value and fair value are introduced. In this paper, we study the measurement properties of accounting from the accounting goal. Through the study of various measurement attributes, it is found that the fair value measurement is the best choice under the objective of “objectively reflecting and effectively controlling” accounting objectives.