一、会计计量尺度研究的几种不同看法在货币计量尺度之外,有没有更合适的非货币尺度可以纳入会计系统,被娄尔行教授称为“是带有根本性质的一个会计理论问题。”(《1980年会计学论文选》娄尔行、石成岳《关于建立我国会计理论体系的设想》)。尽管如此,在我国除了物价变动会计研究涉及计量尺度外,对会计计量尺度全面的专门研究 A few different views on the measurement of accounting measurement Outside the monetary measurement scale, is there any more appropriate non-monetary scale can be incorporated into the accounting system, Professor Lou Erxing called “is an accounting theory with a fundamental nature. (”1980 Accounting Selected“ Lou Erxing, Shi Chengyue ”on the establishment of China’s accounting theory system of ideas"). In spite of this, in addition to accounting standards for price changes in China, accounting standards are extensively and exclusively studied