摘要
现代会计计量基础的选择使用,是决定会计提供的信息是否可靠、有用的关键因素,国际上许多国家都趋向选择使用公允价值及现值技术。中国根据国内的实际情况,应选择什么计量基础?能够推行使用公允价值法吗?
Choice of methods in modern accounting measurements is the key factor that decides whether the information provided is reliable and useful. Many countries in the world tend to choose the fair value and the present value. Which kind of accounting measurements should be chosen according to the Chinaspecific circumstances? Can China promote the use of the method in fair value?
出处
《山东大学学报（哲学社会科学版）》
北大核心
2003年第3期144-147,共4页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
会计计量
历史成本
公允价值
现值
accounting measurements
historical cost
fair value
present value
