网络时代会计确认与计量的改变  

The Changes of Accounting Conformation and Measurement in Net Times

作　　者：岳彦芳[1] 

机构地区：[1]中央财经大学会计系

出　　处：《中央财政金融学院学报》2000年第12期51-54,共4页Journal of Central University of Finance & Economics

摘　　要：传统的会计确认与计量原则即历史成本原则存在着很大的局限性 ,网络技术的发展对其是一个挑战。一方面在网络技术时代 ,会计核算的宏观环境和微观环境都发生了显著的变化 ,改进历史成本计量属性 ,建立能更好地昭示未来的计量属性势在必然。另一方面现代网络技术使企业会计信息系统能够充分利用其信息技术优势 ,实现各种会计政策和方法 ,如从披露以历史成本为主的一维计量的会计信息到披露以历史成本和公允价值并重的二维乃至多维动态计量的会计信息。With the development of network,the traditional principles of accounting conformation and measurement——the principles of historical cost are challenged.On theone hand,the macro and micro environments of accounting have been changed dramatically and this has improved the measurement of historical cost.Therefore,a better system of meaurement is required to predict the future.On the other hand,the technology of network gives,the accounting information system of enterprise the opportunity to make full use of its advantages in information technology.Kinds of accounting policies and methods can be realized in the new times,such as an accounting information with historical cost and fair value will replace the one with the information only on historical cost.This article discusses this new development in detail.

关 键 词：会计确认 会计核算 历史成本计量 披露 计量属性 企业会计信息 会计政策 公允价值 历史成本原则 宏观环境 

分 类 号：F275[经济管理—企业管理] F230[经济管理—国民经济]