会计是以货币为主要计量单位,将企业发生的经济业务或者交易事项通过确认、计量、记录、报告等环节来反映企业的各种财务信息,采用何种方式进行计量直接影响会计信息的质量,本文针对五种计量属性进行了分析,探讨了企业对会计计量属性的选择。 Accounting is the currency of the main units of measurement, the business of the business or transaction through the confirmation, measurement, records, reports and other aspects to reflect the business of various financial information, the use of the measurement of a direct impact on the quality of accounting information, In this paper, five kinds of measurement attributes are analyzed, and the choice of accounting measurement attributes is discussed.