对我国现行会计制度中资产计量问题的探讨

Explore on the Asset Measurement in National Accounting System

资产的计量是会计理论研究的基础问题。随着知识经济时代的到来以及中国经济融入世界经济一体化步伐的加快 ,我国现行的以历史成本为计量基础的计量模式已受到了前所未有的冲击。采用综合资产计量模式已势在必行。

The asset measurement is a fundamental issue in accounting theory research. En countering the arrival of knowledge economy and the acceleration of China's fusion into economic globalization, we are inclined to replace the old measurement standard based on the historical cost principle with a composite asset measurement standard, for the former has been lashed ever since.