货币时间价值的运用对会计计量的影响

Influence of Time Value of Money on Accounting Measurement

货币时间价值是一个重要的经济概念,将货币时间价值引入财务会计当中,使传统的会计计量发生翻天覆地的变化,由于货币时间价值观计算资产、负债、所有者权益的时间价值,因此,能为投资者投资决策、评价经济效益等经济行为提供更有效的会计信息。同时现值计量模式的运用更能全面地、真实地、准确地反映企业的资产价值和经营成果。

The time value of money is an important economic concept.Introducing the time value of money into accounting has made great changes for the accounting measurement.Because the time value of money calculates the time value of assets,liabilities and owner＇s equity,so it can offer more effective accounting information for economic activities like investment decision-making,assessment of economic benefits etc.Meanwhile,the application of present value model can reflect the asset value and business performance of enterprises more completely,truly and accurately.