浅析双重会计计量模式

A Brief Analysis of the Dual-Measurement Pattern of Accounting

可靠性和相关性是主要的信息质量特征,可靠性与相关性并行不悖,有价值的会计信息应该是同时兼顾可靠性与相关性,或最大限度地符合二者。但是在现实经济环境下,单一的采用历史成本计量或公允价值计量使可靠性与相关性之间常常出现矛盾。本文提出采用双重计量模式对交易或实现完整的计量和纪录,分别按历史成本和公允价值编制财务报告,信息使用者阅读时能一目了然,满足了会计"决策有用"与"受托责任"的双重目标。

The reliability and the relevance are the main characters of information quality. And they are compatible. The valuable accounting information shouht simultaneously give attention not only to the reliability but also to the relevance,or conforms to the two aspects as possible as they can. But in the present economic environment,the sole use of historical-cost measurement or the sound-value measurement frequently causes the contradiction between the reliability and the relevance. This article proposes that the dual-measurement pattern can be used in trade or in realization of the complete measurement and the record. And this pattern can respectively make the hislorical-cost financial report and the sound-value financial report. Thus the information users can be clear at a glance when reading. In general,this pattern can satisfy the dual goals of accounting＂the useful decision-making＂and＂the fiduciary duty＂.