刍议会计计量属性在我国新准则中的运用

会计计量是会计的核心问题，传统的会计模式以历史成本计量为基础，但是随着会计环境的变化和经济的发展，会计信息使用者要求会计能够提供决策相关信息，各国普遍采用了混合的计量模式。我国的会计计量模式也是以历史成本计量为主的混合计量模式。笔者分析了我国新的企业会计准则中五种计量属性的运用情况及其存在的优缺点，以有助于我们理解我国会计计量模式并在实务中对其恰当运用。

Application of Accounting Measurement Attributes in New China Accounting Standards （ CAS ）

Measurement is one of the core parts of accounting. The traditional model is based on historical cost measurement. However, with the changes in the accounting environment, the development of economy demands accounting to offer information related to decision-making. Most countries in the world use mixed measurement models. China also uses a mixed model, which is, however, dominated by historical cost measurement. The paper describes the use of 5 measurement attributes in the new CAS （China Accounting Standards） and analyzes their advantages and disadvantages, hoping to help us comprehend this measurement model and use it properly in practice.