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2008年的金融危机的爆发引起人们对会计计量属性的选择问题上的争议。在会计计量属性选择上采用历史成本计量还是公允价值计量等相关话题成为了的热议的焦点。回顾会计的发展的史,我们可以看到,做为计量属性在选择上是随着商品价值使用的复杂性而引起变化。因此,以成本效益为基础来选择会计计量属性问题,对企业在不同时期的发展有着理论与现实意义。本文通过会计计量属性的分析谈基于成本效益的角度选择会计计量属性。
The outbreak of the financial crisis in 2008 caused controversy over the choice of accounting measurement attributes. The choice of accounting measurement of historical cost measurement or fair value measurement and other related topics has become the hot focus. Recalling the history of the development of accounting, we can see that as a measure of the attributes in the choice of value with the complexity of the use of goods caused by change. Therefore, the selection of accounting measurement attributes based on cost-effectiveness has theoretical and practical significance for the development of enterprises in different periods. This article discusses accounting metrology attributes based on the analysis of accounting measurement attributes based on cost-effectiveness.