财务会计被认为是一个对会计六大要素进行确认、记录、计量和报告的系统。其中,会计计量又被认为是这一会计系统的核心。最早的会计计量理论专著——井九雄士所著《会计计量理论》中提到“会计计量就是以数量关系来确定物品或事物之间的内在数量关系而把数额分配与具体事项的过程”。 Financial accounting is considered as a system of identifying, recording, measuring and reporting on the six elements of accounting. Among them, accounting measurement is considered to be the core of this accounting system. The earliest accounting metrology theory monograph - Inoue 九九士 “accounting measurement theory” mentioned “Accounting measurement is to determine the relationship between the number of objects or things and quantitative relationship between the amount of the process and the specific issues ”.