选择不同的会计计量属性会带来不同的经济后果。因此,计量属性的应用受到各个利益相关主体的极大关注。本文首先阐述新准则下的会计计量属性,再基于经济后果学说,探讨会计计量的经济后果,提出如何有效应用会计计量属性。 Choosing different accounting measurement attributes can have different economic consequences. Therefore, the measurement of the application of the attributes by the various stakeholders of great concern. In this paper, firstly, the accounting measurement attributes under the new standards are elaborated. Then based on the economic consequences theory, the economic consequences of accounting measurement are discussed, and how to effectively apply the accounting measurement attributes is put forward.