会计计量无论在理论上还是实务上都是财务会计的核心。新《企业会计准则》与原《企业会计制度》的一个重大变化就是会计计量。新《企业会计准则》的实施,特别是其中采用的一个重要的计量模式——公允价值模式,对现行的企业绩效评价体系产生了重要影响。企业绩效评价是国资监管的一个关键环节,应充分认识这一影响,完善新准则下的企业绩效评价体系。我国制订《企业会计准则》初期曾规定公允价值应 Accounting measurement is the core of financial accounting both in theory and in practice. One of the major changes in the new Accounting Standards for Business Enterprises and the original Accounting System for Business Enterprises is accounting measurement. The implementation of the new Accounting Standard for Business Enterprises, in particular the fair value model adopted by it, has played an important role in the current system of corporate performance evaluation. Enterprise performance evaluation is a key link in the supervision of state-owned assets. We should fully understand this impact and improve the corporate performance evaluation system under the new standard. China formulated the “Accounting Standards for Business Enterprises” initially provided that the fair value should be