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本文就企业固定资产计量属性选择这一关键问题,构建了会计要素计量的一般模式,讨论并建立了会计计量模式应用的标准,对固定资产的取得、持有和处置三个计量环节搭建了混合计量模式,然后讨论了固定资产会计计量属性选择的后果,形成了“计量模式—计量标准—属性选择—规范应用—后果检验”的逻辑体系,为企业遵从《固定资产》(第4号准则),正确选用会计计量属性提供参考。
In this paper, the key issue of enterprise fixed asset measurement property selection is constructed, and a general model of accounting element measurement is constructed. The standard of accounting measurement model is discussed and established. The three measurement links of acquisition, holding and disposal of fixed assets are built up And then discusses the consequences of the choice of attributes of fixed assets accounting measurement and forms the logical system of “measurement mode - measurement standard - attribute selection - standardized application - consequence test ”, in order to comply with the “fixed assets” (No. 4 Criteria), the correct choice of accounting measurement properties provide a reference.