会计计量是指企业在符合确认条件的会计要素登记入账并列于财务报表及其附注时,应当按照规定的会计计量属性进行计量确定其金额。本文在对公允价值计量模式与历史成本计量模式利弊分析的基础上,结合会计模式选择的各种影响因素,对公允价值计量模式取代混合计量模式的可行性进行探讨。 Accounting measurement means that when the accounting elements that meet the recognition conditions are recorded and listed in the financial statements and their notes, the enterprise shall measure the amount according to the specified accounting measurement attributes. Based on the analysis of the pros and cons of the fair value measurement mode and the historical cost measurement mode, this paper discusses the feasibility of replacing the mixed measurement mode with the fair value measurement mode by combining various influencing factors of the accounting mode selection.