对当前会计价值计量的一些思考

Some Thinking on Present Value Measurement of Accounting

随着经济的发展和经济业务的增多 ,报表使用者对会计报表质量提出了更高的要求 ,历史成本计量下提供的可靠性较强而相关性较弱的信息不能满足信息使用者的决策需要 ,因此 ,我们需要从新考虑会计计量属性的选择 ,以现行价值作为计量基础来编制财务报告 。

With the development of economy and the increase of business activities, the users are requiring higher standard accounting statements. The information provided by historical cost is reliable, but lacks televance. It can not meet the requirements of users for making decisions. Therefore, we need to recondider the selection of accounting measurements and use the present value sa the base to make financial report. This method will useful information for their decision making.