影响会计计量模式选择的因素分析

Factor Analysis of Affecting Accounting Measurement Model Choice

会计计量模式是会计计量要素的不同组合,由于各计量要素的性质、着重点、研究角度均不相同,所以由各计量要素组成的计量模式也各有其特点,这就需要会计实务有一个计量模式选择的过程。本文在对影响计量模式选择的各种因素进行分析的基础上,得出多种计量模式并用的结论。

Accounting measurement model is the combination of different accounting factors. Owning to th various differences existing in accounting, the authors draw some conclusions based on the analysis of factors affecting accounting measurement model choice.