会计的发展总是受环境因素制约，而且这种发展又总是寓于对“传统”的不断否定和不断更新之中，知识经济时代，市场经济不断出现新的情况，对传统会计理论产生了冲击，而作为理论核心的会计计量更是首当其冲。会计计量是运用一定的计量单位，选择被计量对象的合理属性，确定应 The development of accounting is always constrained by environmental factors, and this development always lies in the continuous denial and continuous updating of “tradition.” In the era of knowledge economy and market economy, new situations are constantly emerging, which have an impact on the traditional accounting theory , But as the theoretical core of accounting measurement is the first to bear. Accounting measurement is the use of a certain unit of measurement, choose the reasonable properties of the object being measured, to determine