历史成本与公允价值的理论透视及公允价值的应用展望  

Theorectical Research of Historical Cost and Fair Valne

作　　者：李秀英[1,2] 

机构地区：[1]山西财经大学研究生院,山西太原030020 [2]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2008年第6期40-43,共4页Journal of Shanxi Datong University(Social Science Edition)

摘　　要：新企业会计准则在会计计量属性上引入公允价值作为资产的入账价值,针对这一问题,仁者见仁智者见智。资产的传统计量属性是以历史成本作为入账价值,而今为了与国际会计准则趋同引入公允价值,那么哪种计量方法更可靠,众说纷纭。笔者对此也提出一些个人观点。The new enterprise accounting standards in the accounting measurement attributes introduces the introduction of fair value as the recorded value of assets; different academic colleagues have different opinions on this issue. Assets of the traditional measures attributes take the historical cost as recorded value. Now in order to keep the pace with international accounting standards, we introduce the concept of fair value, which one is more reliable between the two measuring methods. There are quite different views and the author has also made some personal view in this paper.

关 键 词：历史成本 公允价值 计量属性 应用原则 

分 类 号：F234[经济管理—会计学]