会计计量属性的历史演化及反思

发布时间：2018-01-24 08:58

本文关键词： 历史成本重置成本现值技术公允价值　出处：《地方财政研究》2013年12期 　论文类型：期刊论文

【摘要】：从现行国际财务报告准则来看,会计计量方法主要有历史成本、重置成本、可变现净值、现值、公允价值。后续计量主要包括摊余成本、成本与可变现净值孰低、重估价、公允价值。虽然现在确认了以历史成本为主体,多种计量方法共存的原则,但是公允价值以其相关性为主要突出点,受到越来越多的重视,日益冲击着历史成本的主体地位。《改进企业报告———顾客导向》明确指出会计计量属性在以后的市场中将呈现多样化的特征。本文在查阅大量会计计量文献基础上,梳理了会计计量属性发展的历史脉络及各个阶段标志性论文、会计计量属性要解决的问题及存在的问题,在此基础上展望未来会计计量属性发展的趋势。
[Abstract]:From the current international financial reporting standards, accounting measurement methods mainly include historical cost, replacement cost, net realizable value, present value, fair value. The follow-up measurement mainly includes amortization cost. Cost and net realizable value is lower, revaluation, fair value. Although the principle of historical cost as the main body, the coexistence of various measurement methods, but the fair value of its relevance as the main highlight. Getting more and more attention. It is pointed out clearly that accounting measurement attribute will be diversified in the future market. This paper is consulting a lot of accounting measurement literature. On... This paper combs the historical context of the development of accounting measurement attributes and the iconic papers of each stage, the problems to be solved and the existing problems of accounting measurement attributes, and then looks forward to the development trend of accounting measurement attributes in the future.
【作者单位】：辽宁省社会保险事业管理局;
【分类号】：F230
【正文快照】： 一、引言20世纪80年代以来,会计计量属性问题随着环境等因素的变化,受到理论界及实践界越来越多的关注。在国内,特别具有里程碑意义的是1998年起我国开始实行资产减值准备,主要应对企业金融资产;两年后资产计提准备又扩展到非金融资产项目如固定资产、在建工程等。在与国际会

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