文档介绍：山西财经大学
硕士学位论文
我国会计计量模式研究
姓名:张霞
申请学位级别:硕士
专业:会计学
指导教师:赵新顺
2011-02-25
摘要
随着我国市场经济体制的不断完善,新经济利益格局的逐渐形成,会计系
统的不断发展以及会计人员素质的不断提高,历史成本计量模式的局限性日益
明显,满足不了新的经济业务环境。现行企业会计准则中,公允价值成为一大
亮点,公允价值计量模式成为业界讨论的一大热题。但是,在我国目前的环境
下,历史成本会计计量模式是不是该摒弃?公允价值会计计量模式可操作性到
底有多强呢?为此,笔者在借鉴国内外学者对会计计量模式研究成果的基础上,
联系我国经济业务环境的特点,对制定适合我国国情的会计计量模式进行研究,
我国应该选择什么样的会计计量模式以及如何完善我国会计计量模式是本文研
究的主要内容。
本文利用文献分析和规范研究的方法,对会计计量模式的相关理论进行了
介绍,分析了影响会计计量模式选择的因素,即理论因素和宏观、微观因素。
并对会计计量模式进行了国际比较,从而得出了国外研究对我国应用公允价值
的启示。通过探讨历史成本计量模式和公允价值会计计量模式的缺陷,得出我
国目前应该选择多元化的会计计量模式,即会计计量单位和计量属性都应该实
现多元化,并对其可行性进行了分析。本文最后对完善我国多元化会计计量模
式提出了五点建议。
本文的研究结论,适合我国经济业务发展环境,有助于提高会计信息质量
的相关性与可靠性,研究结论对于更好地实现企业目标、更好地为各利益相关
者服务也具有积极的意义。
【关键字】会计计量会计准则历史成本公允价值现值

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Abstract
With the constant improvement of the market economy system of China, the gradual formation
of the new pattern of economic interests, as well as the development of the accounting system,
accountants are improving in their performance quality, while the historical cost measurement
model is turning out to be more and more insufficient, no longer adequate as far as the new
transaction environment is concerned. The concept fair value highlights itself against the current
accounting standards, and fair value measurement model es a hot issue in this field. One
major question to be answered is whether we should abandon the historical cost measurement
model, and to what extent the fair value accounting measurement model is operative. For that
reason, drawing on the research results on accounting measurement model at home and abroad, and
taking into account the special transaction environment of China, this thesis tries to explore the
accounting measurement model that can modate to the national conditions of China.
Applying approaches of literature analysis and normative research, this thesis at first
introduces related theories on accounting measurement model, and analyses factors,that is,
theoretic