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会计作为一种重要的信息系统,应该为信息使用者提供全面的,动态的会计信息,其中会计计量属性的选择和使用尤为关键。当前我国会计计量属性主要采用历史成本模式,有选择地使用其他模式。不同计量属性反映的价值的时间属性是不同的,而现行的财务系统混合使用了代表不同时点的计量模式,使财务报表的各项目之间缺乏可比性。本文从过去,现在,未来三个时间维度对计量属性进行分析,提出动态的财务报表观点。
Accounting as an important information system, information users should provide comprehensive and dynamic accounting information, among which the choice and use of accounting measurement attributes are particularly critical. At present, China’s accounting measurement attributes mainly use the historical cost model, selectively using other models. The time attributes of values reflected by different measurement attributes are different, and the current financial system uses a combination of measurement models that represent different points of time, resulting in a lack of comparability among items in the financial statements. This article analyzes the metrological attributes from the past, present and future three time dimensions and puts forward the dynamic view of the financial statements.