摘要
会计计量属性的发展是反应性的。这个反应性发展的过程也可视为一个由现实逐步过渡到理想的计量属性制度变迁的过程。从微观的角度看，现值计量制度作为一种理想的制度安排，可以最大程度地降低企业契约的不完全性。从宏观的角度看，会计计量属性的制度安排经历了一个长期的演变过程，且现实的制度安排已逐步趋近于理想。但是，两者之间还是存在一定差距的。本文利用“滞后供给”模型中的时滞因素解释了两者之间存在差距的原因。
The development of accounting measurement： attribute is reactive, the process of which can be seen as a gradual institution transition from reality to ideal. From the micro-perspective, the institution of present value measurement, as an ideal institution arrangement, can effectively reduce the incompleteness of firm contract. From a macro-perspective, the changes in institution of accounting measurement attribute has gone through several stages, and the reality has been gradually converging on the ideal. However, there still exist some difference between the reality and the ideal. This paper will use time lag which contains in ＂backward supply＂ model to explain the reasons for the difference.
出处
《现代物业（新建设）》
2010年第5期1-5,共5页
Modern Property Management
关键词
计量属性
制度安排
理想
现实
时滞
Accounting measurement
Instltution arrangement
Ideal
Reality
Time lag
