现值计量应用分析

The application of present value measurement analysis

围绕会计的计量问题,采用规范研究的方法,分析了现值计量在会计实务中的应用,指出了现值在存货计价、负债计量以及辞退福利中的应用不足,提出要不断提高会计人员的职业判断能力、提高现值计量的可操作性和完善有效的市场环境等建议。研究结果对完善会计现值计量有指导意义。

In view of the problem of present value measurement,this article,based on takes the norm researchmethod,analyzes the application of the present value measurment in the accounting practice,points out that there is insufficient application of the present value in inventory valuation,liability measurement and termination benefit,gives suggestions of constantly improving the accountants’professional judgment ability,enhancing the operability of present value measurement and perfecting effective market environment and so on.The results will offer guidance in perfecting present value measuring.