实事求是:会计计量的理论基石

Seeking Truth from Facts:the Theoretical Conerstone of the Accounting Measurement

随着社会经济的发展,现行会计计量存在脱离现实等诸多缺陷和弊端,如:现行会计计量使资产价值缺乏判断的标准;计量方法与资产价值属性之间逻辑混乱;不考虑资产计量的时点性;等等。会计计量应遵循实事求是原则,其科学性、真实性应该在实践中得到检验、发展。

With the social and economic development, the current accounting measurement exist many defects and shortcomings, such as divorced from reality and so on. For example, the current lack of accounting measures to determine the asset value of the standards, measurement methods and logical confusion between property asset value, difficult to coordinate the accounting objective, not a true reflection of their overall asset value, without considering the point in time, and so on. The accounting measurement scientific truth should be tested in practice and development.