展望未来,我国上市公司会计信息披露模式的发展将会呈现以下特点:一是上市公司披露的会计信息的计量属性将会是历史成本和公允价值并重。以历史成本为计量属性的传统会计,是在财富分配用途引导下产生的强调信息可靠性的产物,随着现代交通和通讯技术的发展,在工业社会中相互分割 Looking ahead, the development of accounting information disclosure model for listed companies in China will have the following characteristics: First, the measurement attributes of accounting information disclosed by listed companies will be both historical cost and fair value. Traditional accounting with historical cost as its measurement attribute is the product that emphasizes information reliability under the guidance of wealth distribution use. With the development of modern transportation and communication technologies, it separates from each other in industrial society.