传统资产计量模式是指以历史成本作为计量属性的资产计量模式。该计量模式在会计理论和实务上曾经发挥过重要作用。由于传统资产计量模式的最大特点是只重视会计信息的可靠性 ,而忽视了会计信息的有用性。因此 ,提高资产计量信息的有用性 ,确保会计信息质量 ,已成为当前会计计 Traditional asset measurement model refers to the historical cost of measurement as an asset measurement model. The measurement model has played an important role in accounting theory and practice. Because the most important characteristic of the traditional asset measurement model is that it only emphasizes the reliability of accounting information, while ignoring the usefulness of accounting information. Therefore, improving the usefulness of asset measurement information to ensure the quality of accounting information has become the current accounting