就我国会计环境论计量基础的选择

On Selection of Measurement Basis by Accounting Environment of China

会计计量是会计理论和方法的核心内容。而公计计量基础是会计计量理论的重要组成部分。因此，多年来，人们对不同会计环境下的会计计量基础问题进行了长期的探索，尤其是通货膨胀的发生更推动了计量理论的完善和发展。我国经济体制改革后，改变了原有的会计环境，这对我国的会计计量基础的选择提出了新的挑战，给会计工作者提出了新的课题。

Accounting measurement is a key of accounting theory and method. The basis of accounting measurement is the important part of its theory. Therefore, the problem of accounting measurement has been explored for many years. The perfection and development of the measurement theory is improved by inflations. With the reform of our economic system, already existing accounting environment has been changed. And this is a new challenge to the choice of the basis of accounting measurement and also a new project for our accountancy.