我国现行会计确认、计量模式存在的问题及对策分析

The Problems in Chinese Present Accounting Recognition and Econometric Mode and Its Strategies

现行会计确认、计量模式存在确认基础存在缺陷、确认标准不够规范、传统计量模式与环境不适应、财务报表确认(或计量)内容与应披露内容的界定不规范等局限性。可采取以下措施化解现行会计确认、计量模式的局限性:会计确认、计量模式应顺应环境变化适时、适当地变通;构建完整的财务会计概念框架,对确认和计量予以明确规范;结合财务报告改革,完善现有的确认、计量程序和方法;顺应国际潮流,积极创造条件,努力向国际会计确认、计量模式靠拢。

There are some defects in present accounting recognition and econometric mode,such as substandard,inadaptation of traditional econometric mode with the environment and unclear declaration of econometric content.The following strategies are advised： the accounting recognition and econometric mode should be adapted according to the environment;complete financial accounting conceptual frame should be established to standardize recognition and econometric;present recognition and econometric procedure and methods should be perfected.