信息观向计量观转变——财务报告发展的必然趋势

The Transformation from Information Perspective to Measurement Perspective

会计的发展深受经济发展和信息使用者需求变化的影响。随着金融业的迅猛发展 ,信息观下提供的历史成本信息已不能满足投资者进行决策的相关性需求 ;信息技术特别是网络技术的发展 ,使得企业以公允价值反映经营情况成为可能 ,从而推动了计量观的发展。以公允价值作为计量基础的计量观将在 2 1世纪取代信息观 ,而在会计理论构架中占主导地位。

The development of accounting is influenced deeply by the development of economy and the change of information users'needs. With the dramatic development of finance, history cost based information under information perspective can't satisfy investor s' needs of more useful information; On the other hand, the development of information technology, especially internet technology, makes fair value measurement possible.Measurement perspective based on current value measurement will replace information perspective and will play the dominant role in the framework of accounting theory in the 21 st century.