历史成本计量模式是指企业的各种资产应该按其取得时或是购建时的成本进行核算,这一计量模式以其固有的优势在会计核算体系中占据了主导地位,但在长期的使用中,随着商品经济的发展以及会计学家们的不断探讨,这一模式不可避免的暴露出弊端。但是在今后乃至很长一段时间内,这一模式都将占据主导地位。 Historical cost measurement model refers to the various assets of the enterprise should be obtained when it is acquired or the cost of construction and accounting, the measurement model with its inherent advantages in the accounting system dominates, but in the long-term use , With the development of commodity economy and the continuous discussion of accountants, this model inevitably exposed the drawbacks. But in the future and even a long period of time, this model will dominate.