论文部分内容阅读
会计作为一门商业语言,通过确认、计量、记录、报告等步骤来一步步将经济事项阐述清晰,其中计量是关键的环节,会计计量基于一定的计量属性,即所予计量的某一要素的特征方面,来完成金额的确定入账。目前,会计有两种主流计量模式,一种为成本模式,以历史成本为代表,一种为价值模式,以公允价值为代表。然而,从会计职业道德的角度考虑,在资本市场尚不发达的中国,价值模式仍会面临道德挑战。我认为,在未来相当长的一段时间内,我国的主要会计核算方式仍为历史成本原则,而公允价值计量作为一种辅助的计量方式在规定的范围内使用。
Accounting as a commercial language, through the confirmation, measurement, records, reports and other steps to step by step to clarify the economic matters, of which measurement is the key link accounting measurement based on certain measurement attributes, namely, to measure a certain element Characteristics, to complete the determination of the amount recorded. At present, accounting has two kinds of mainstream measurement modes, one is cost mode, which is represented by historical cost, one is value mode and is represented by fair value. However, in the perspective of accounting professional ethics, the value model still faces ethical challenges in China, where capital markets are underdeveloped. In my opinion, for a long period of time in the future, the main accounting method in our country is still the historical cost principle, and fair value measurement is used as an auxiliary measurement method within the stipulated range.