会计信息是建立在会计基本假设的基础上,经过确认、计量和报告等程序产生的。计量是会计的一个基本和核心环节,计量的关键在于计量属性的选择,它对会计信息质量起着十分重要的作用。2006年2月15日财政部颁布的新企业会计准则,在会计计量的重要问题上实现了突破性进展,其核心是 Accounting information is based on the basic assumptions of accounting, after confirmation, measurement and reporting procedures generated. Measurement is a basic and core part of accounting. The key of measurement lies in the choice of measurement attributes, which plays a very important role in accounting information quality. February 15, 2006 Ministry of Finance promulgated the new accounting standards for business accounting and measurement of important issues to achieve a breakthrough, the core is