摘要
会计是一个确认、计量、记录和报告的过程,经过长期发展演进,会计确认、记录和报告的技术方法相对成熟,而会计计量由于计量环境的不确定性不断面临着挑战。会计未来面临的挑战实质上是会计计量属性面临的挑战。我国现行会计准则在历史成本计量属性的基础上引进其他多元计量属性,并增加资产减值会计核算,根本目的在于对计量对象的历史成本信息进行修正,以提高会计信息的相关性,提升会计信息作为公共产品的社会价值。
Accounting is a confirmation, measurement, record and report on the process, after a long-term development, technology method of accounting confirmation, recording and reporting have reached relatively mature, while the accounting measurement due to the measurement object environmental uncertainties continue to face challenges. Therefore, future chal- lenge is essentially the challenges facing accounting measurement attribute. China＇s current accounting standards introduce oth- er multiple measurement attributes on the basis of the original single historical cost measurement attributes, and increase the asset impairment accounting, the fundamental purpose is to improve the relevance of accounting information, and improve the social values of the accounting information as a public product.
出处
《湖北经济学院学报》
2013年第5期89-93,共5页
Journal of Hubei University of Economics
关键词
历史成本
公允价值
会计循环
可靠性
相关性
historical cost
fair value
accounting cycle
reliability
relativity
