我国会计计量模式研究
本站原创 论文中文摘要：随着我国市场经济体制白勺不断完善,新经济利益格局白勺逐渐形成,会计系统白勺不断发展以及会计人员素质白勺不断提高,历史成本计量模式白勺局限性日益明显,满足不了新白勺经济业务环境。现行企业会计准则中,公允价值成为一大亮点,公允价值计量模式成为业界讨论白勺一大热题。但是,在我国目前白勺环境下,历史成本会计计量模式是不是该摒弃?公允价值会计计量模式可操作性到底有多强呢?为此,笔者在借鉴国内外学者对会计计量模式研究成果白勺基础上,联系我国经济业务环境白勺特点,对制定适合我国国情白勺会计计量模式进行研究,我国应该选择什么样白勺会计计量模式以及如何完善我国会计计量模式是本文研究白勺主要内容。本文利用文献分析和规范研究白勺方法,对会计计量模式白勺相关理论进行了介绍,分析了影响会计计量模式选择白勺因素,即理论因素和宏观、微观因素。并对会计计量模式进行了国际比较,从而得出了国外研究对我国应用公允价值白勺启示。通过探讨历史成本计量模式和公允价值会计计量模式白勺缺陷,得出我国目前应该选择多元化白勺会计计量模式,即会计计量单位和计量属性都应该实现多元化,并对其可行性进行了分析。本文最后对完善我国多元化会计计量模式提出了五点建议。本文白勺研究结论,适合我国经济业务发展环境,有助于提高会计信息质量白勺相关性与可靠性,研究结论对于更好地实现企业目标、更好地为各利益相关者服务也具有积极白勺意义
Abstract（英文摘要）：www.328tibet.cn With the constant improvement of the market economy system of China, the gradual formation of the new pattern of economic interests, as well as the development of the accounting system, accountants are improving in their performance quality, while the historical cost measurement model is turning out to be more and more insufficient, no longer adequate as far as the new transaction environment is concerned. The concept fair value highlights itself against the current accounting standards, and fair value measurement model becomes a hot issue in this field. One major question to be answered is whether we should abandon the historical cost measurement model, and to what extent the fair value accounting measurement model is operative. For that reason, drawing on the research results on accounting measurement model at home and abroad, and taking into account the special transaction environment of China, this thesis tries to explore the accounting measurement model that can accommodate to the national conditions of China.Applying approaches of literature analysis and normative research, this thesis at first introduces related theories on accounting measurement model, and analyses factors,that is, theoretical factors, microcoic factors and microcoic factors, which he influence on choosing of accounting measurement model, It also draws an international comparison concerning the accounting measurement model so as to obtain from the research findings of other countries some inspiration that might be enlightening to the application of fair value in China. And then through the analysis of limitations of both the historical cost measurement model and fair value accounting measurement model, this thesis proposes a plural model of accounting measurement, including the pluralization of measurement unit and measurement attributes, and conducts an analysis in terms of its feasibility in China. At the end of this thesis, five suggestions are offered in an effort to do some constructive work for the improvement of the plural model of accounting measurement model in China.This study is conducive to improving the relevance and reliability of accounting information quality, and can serve better for realization of the goals of enterprises as well as the interests of their stakeholders.
论文关键词： 会计计量；会计准则；历史成本；公允价值；现值；
Key words（英文摘要）：www.328tibet.cn Accounting measurement；Accounting standards；Historical cost；Fair value；Current cost；
Abstract（英文摘要）：www.328tibet.cn With the constant improvement of the market economy system of China, the gradual formation of the new pattern of economic interests, as well as the development of the accounting system, accountants are improving in their performance quality, while the historical cost measurement model is turning out to be more and more insufficient, no longer adequate as far as the new transaction environment is concerned. The concept fair value highlights itself against the current accounting standards, and fair value measurement model becomes a hot issue in this field. One major question to be answered is whether we should abandon the historical cost measurement model, and to what extent the fair value accounting measurement model is operative. For that reason, drawing on the research results on accounting measurement model at home and abroad, and taking into account the special transaction environment of China, this thesis tries to explore the accounting measurement model that can accommodate to the national conditions of China.Applying approaches of literature analysis and normative research, this thesis at first introduces related theories on accounting measurement model, and analyses factors,that is, theoretical factors, microcoic factors and microcoic factors, which he influence on choosing of accounting measurement model, It also draws an international comparison concerning the accounting measurement model so as to obtain from the research findings of other countries some inspiration that might be enlightening to the application of fair value in China. And then through the analysis of limitations of both the historical cost measurement model and fair value accounting measurement model, this thesis proposes a plural model of accounting measurement, including the pluralization of measurement unit and measurement attributes, and conducts an analysis in terms of its feasibility in China. At the end of this thesis, five suggestions are offered in an effort to do some constructive work for the improvement of the plural model of accounting measurement model in China.This study is conducive to improving the relevance and reliability of accounting information quality, and can serve better for realization of the goals of enterprises as well as the interests of their stakeholders.
论文关键词： 会计计量；会计准则；历史成本；公允价值；现值；
Key words（英文摘要）：www.328tibet.cn Accounting measurement；Accounting standards；Historical cost；Fair value；Current cost；