一、会计计量对象(一)会计计量对象是什么会计计量对象是指会计计量的是什么。或许有人会问:现代会计计量理论和实践已硕果累累,这难道还是一个问题吗?笔者的回答是:这尚是一个重大问题。至少从许多会计学子的个人经验看,学了十几年甚至几十年会计,还没有一本书告诉他们会计计量对象是什么。有学者可能提出这样的反驳:会计计量对象是清楚的,或者说是不言自明的,那就是资产、负债等会计要素——我们不是经常在说“资产的计量”、“负债的计量”、“收益的计量”吗?诚然,会计计量理论和实 First, the object of accounting measurement (A) What is the object of accounting measurement Accounting measurement refers to what is accounting measurement. Some may ask: Is modern accounting metrology theory and practice fruitful, is it still a problem? The author’s answer is: This is still a major issue. At least from the personal experience of many accounting students to see, learned a dozen or even decades of accounting, there is no a book to tell them what the accounting measures. Some scholars may put forward such a refute: accounting measurement object is clear, or self-evident, that is, assets, liabilities and other accounting elements - we are not often say “measurement of assets ”, “debt measurement ”,“ Measurement of revenue ”? True, theory and practice of accounting measurement