全面收益理论及会计计量模式的选择

The Theory of Comprehensive Income and Choosing of Accounting Measuring Model

随着会计目标由报告受托责任向提供决策有用信息的转移 ,传统会计收益确定模式面临挑战 ,全面收益理论应运而生。全面收益理论既克服了经济学收益不符合会计确认、计量要求的缺陷 ,又使传统会计收益具备了经济意义 ,保证了会计信息的相关性和可靠性。同时 ,历史成本计量模式对全面收益的计量却无能为力。所以 ,全面收益理论选择了现实成本计量模式。

with the accounting objective transferring from the assignment responsibility to the useful decision messages, the model of traditional net income faces challenges.The theory of comprehensive income arises. The theory of comprehensive income gave back the deficiences that economics income are unfit to the measure and decision of accounting ,and made traditional net income obtain economic use, and were sured of the responsibility and the relevance.In addition,the model of historical cost measuring can not deal with the measuring of comprehensive income.So the theory of comprehensive income chose the measuring model of realizing cost .