浅论会计计量模式及其现实选择  

A Superficial Comment on the Meterage Model of Accounting and Its Realistic Choice

作　　者：郭华[1] 

机构地区：[1]山西财经大学,山西太原030012

出　　处：《山西财经大学学报》2000年第5期99-101,共3页Journal of Shanxi University of Finance and Economics

摘　　要：比较分析了历史成本 /名义货币、历史成本 /不变购买力、现行成本 /名义货币、现行成本 /不变购买力等常见会计计量模式的优点与缺陷 ,阐述了计量模式选择的理论基础及会计环境对计量模式的影响 ,提出了我国应选择以历史成本 /名义货币为主、多种计量属性并存的择优计量模式。The author compared and analysed the merits and demerits of common meterage model of historical cost / nominal currency、historical cost/unvaried purchasing power、cost in effect/nominal currency、 cost in effect / unvaried purchasing power and so on, expounded the theoretical foundation of the choice of meterage model and the impact of accounting environment upon meterage model; Put forward our country should select excellent meterage model of historical cost/ nominal currency as the principal, numerous meterage model exist at the same time.

关 键 词：会计计量 计量属性 计量模式 现实选择 

分 类 号：F230[经济管理—会计学]