传统的会计目标—受托责任观,对应的是历史成本的会计计量属性;现在经济环境下的会计目标—决策有用观,要求的是公允价值的计量属性。本文在剖析了我国现在的经济环境后得出这样的结论,现阶段在历史成本计量为主的情况下,应该不断的切实可行的引用公允价值计量,这将有助于进一步提高我国会计信息的质量。 The traditional accounting objective - the concept of fiduciary responsibility, corresponds to the historical measurement of the cost of accounting; accounting objectives in the current economic environment - useful concept of decision-making, the measurement of fair value is required. After analyzing the present economic environment in our country, this article draws the conclusion that under the condition of historical cost measurement, we should continue to make practical reference to fair value measurement, which will help to further improve the accounting information in our country quality.