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随着资本市场的发展,会计信息使用者关注的焦点从企业过去的经营成果转向未来的盈利能力,从而对会计信息的质量提出了更高的要求,而以历史成本计量为主的传统计量模式已经不能适应这种需要。因此,在会计计量中,应当强化公允价值计量模式的应用力度,扩大其应用范围。一、历史成本计量模式的不足传统会计计量观念即投入价值观,是以一个投资主体取得或建造某项财产物资时实际支付的现金及其等价物——即投入价值作为资产价值计量的标准,从而形成历史成本计量模式。这一计量观念具有数据易取得、可验证、较客观等优点,因而,长期以来,成为世界各国普遍采用的主流会计计
With the development of the capital market, the focus of accounting information users turns from the past operating results of enterprises to the profitability of the future, thus putting forward higher requirements on the quality of accounting information. However, the traditional measurement model based on historical cost measurement Can not meet this need. Therefore, in the accounting measurement, we should strengthen the application of the fair value measurement model to expand its scope of application. First, the lack of historical cost measurement model Traditional accounting measurement concept that investment values, is an investment entity to obtain or build a property and materials actually paid when the cash and its equivalent - the input value as a measure of asset value standards, thus forming Historical cost measurement model. This measurement concept has the advantages of easy to obtain data, verifiable, objective and so on. Therefore, it has long been the mainstream accounting method adopted by all countries in the world