从会计信息质量特征方面对会计计量属性的选择进行了探讨,认为出于会计信息可靠性与相关性的考虑,当前会计实务中资产难以全部采用价值计量,成本计量仍然有其存在的必要性与合理性。 From the aspects of the quality of accounting information, this paper discusses the choice of accounting measurement attributes. It is considered that due to the reliability and relevance of accounting information, it is difficult to measure all the assets in the current accounting practice. The cost measurement still has its necessity rationality.