计量属性对会计信息质量的影响与对策

The Influence and Countermeasures of Characters of Measurement Attributes on Accounting Information Quality

会计的五种计量属性在新会计准则中的权重较以往的会计准则有较大的改变,历史成本会计作为会计计量的首选,在会计历史发展中占有重要的地位。但是随着新会计准则的实施和新会计准则中对其他会计属性的重视,使得历史成本会计越来越失去往日的光环。从历史成本会计和其他会计计量属性对会计信息质量的影响及会计理论和实务界应该关注的情况,本文提出自己的看法。

There is a great change in five measurement attributes＇ weight in new accounting standard.HCA plays in important role in accounting development as the priority of measure.However,it tends to lose its glory with the implement of new accounting standard and the emphasis on other characters.This paper analyzes the influence of HCA and other characters on quality of accounting information and proposes the concerns of accounting theory and practice.