为提高资产计量信息的有用性 ,确保会计信息质量 ,资产计量已从传统的历史成本计量模式向综合资产计量模式发展。综合资产计量模式不是各种计量模式的简单相加 ,而是根据资产各组成部分的不同属性 ,采用不同计量模式对其进行计量。这样 ,多种计量模式融合构成了一个资产计量模 In order to improve the usefulness of asset measurement information and ensure the quality of accounting information, asset measurement has been developed from traditional historical cost measurement model to comprehensive asset measurement model. Comprehensive asset measurement model is not a simple addition of various measurement models, but according to the different attributes of the various components of the asset, using different measurement models to measure. In this way, the integration of multiple measurement modes constitutes an asset measurement module