会计计量是为了将符合确认条件的会计要素登记入账,并列报于财务报表而确定其金额的过程。随着市场环境的不断发展变化,以特定目的进行的企业资产评估往往与会计计量所得金额有较大差距。本文以两者在计量价值中存在的差距为出发点,分析了会计计量与资产评估价值计量的关系,包括两者的区别与联系。 Accounting measurement is to confirm the accounting conditions in line with the accounting elements registered and reported in the financial statements and determine the amount of the process. As the market environment continues to evolve and change, enterprise asset valuation conducted for a specific purpose often has a large gap with the amount of accounting and measurement. In this paper, the gap between the two in the measurement of value as a starting point, the analysis of the relationship between accounting measurement and asset valuation, including the difference between the two.