在财务会计程序中,会计计量举足轻重。为了提供对决策更为有用的信息,会计计量属性在不断改进,由单一的历史成本发展到以历史成本为主、多种计量属性并存的混合计量模式,会计计量属性的变迁实际上是会计计量由程序理性向结果理性的过渡。一、单一的历史成本计量属性—— In the financial accounting procedures, accounting measurement plays a decisive role. In order to provide more useful information for decision-making, the accounting measurement attributes are continuously improved from a single historical cost to a mixed measurement model that has historical cost and multiple measurement attributes coexist. The change of accounting measurement attributes is actually accounting measurement The transition from procedural rationality to result rationality. First, a single historical cost measurement properties -