摘要
会计目标的多元化要求会计计量属性的多元化,虚拟经济与实体经济并存要求公允价值计量与历史成本计量(含摊余成本计量)并存。金融危机的启示是,历史成本计量与公允价值计量各有优劣,谁也不能取代另一方而独立存在。后金融危机时代的会计计量模式必然是历史成本计量与公允价值计量相融合的双重计量模式,这是历史的选择,也是理性的选择。
The diversity of the accounting objective entails the diversity of the accounting measurement attributes.The coexistence of the virtual economic and real economic requires the coexistence of fair value measurements and cost measurements.Financial crisis tells us that both cost measurements and fair value measurements have advantages and disadvantages,neither of which being able to replace the other and exist independently.The dual measurement mode including cost measurements and fair value measurements is the measurement mode of accounting at post-financial crisis period,which is the choice of both history and rationality.
出处
《安徽农业大学学报（社会科学版）》
2010年第5期32-35,共4页
Journal of Anhui Agricultural University:SOC.SCI.
