试论会计计量

• 作 者: 狄小龙
• 出 处: 庆阳师专学报(社会科学版)
• 发表日期: 1996年01期
• 关键词: 计量理论 计量属性 名义货币单位 国际会计准则 历史成本计量 重置成本 概念公告 归纳学派 可变现净值 物价变动

会计理论是一套关于会计的、前后一贯的知识体系,它用来作为评价会计实务的一般依据;指导和发展新的实务与程序。从会计理论与实践的发展进程可以看出,会计无时无刻不以围绕会计计量而展开,因而会计计量理论也成为了整个会计理论体系中最核心的部分。本文拟通过对会计计量基本理论的阐述,借以评价现有的会计计量模式,并希望通过对“众家之言”的综合,在我国的会计计量模式的构建上,给广大的会计工作者提供一些思路。

Accounting theory is a consistent set of accounting system about accounting. It is used as a general basis for evaluating accounting practices; it guides and develops new practices and procedures. From the development of accounting theory and practice, it can be seen that accounting has been developed all the time around accounting measurement. Therefore, accounting measurement theory has also become the core part of the whole accounting theory system. This article intends to elaborate the basic theory of accounting measurement, in order to evaluate the existing accounting measurement model, and hope that through the synthesis of “public speech”, in our country’s accounting measurement model construction, to the vast accounting work Provide some ideas.