历史成本与公允价值计量的对比分析

Comparative Analysis on Historical Cost and Fair Value

从一分为二的哲学辩证思想出发,指出我国用历史成本计量及公允价值计量的优与劣,提出在市场经济条件下,现代会计应采用以历史成本计量为主、公允价值计量为辅的计量体系。

The article discusses the advantages and shortcomings of historical cost and fair value measure method used in China. Under the market economic condition,the current accounting should use a lot of measure methods including fair value,but they should base on historical cost principle.