多元化计量模式的现实思考——历史成本与公允价值择优并存  

Reflection on Multivariation Measurement Model

作　　者：谢桂芬[1] 

机构地区：[1]宁波高等专科学校经管系,浙江宁波315010

出　　处：《宁波大学学报（人文科学版）》2002年第4期90-93,共4页Journal of Ningbo University：Liberal Arts Edition

摘　　要：With a review of the development of fair value measurement theory,this paper discusses the limitation and possible application of the measurement model.It suggests that China should innovate the historical cost model and adopt a multivariation measurement model.With a review of the development of fair value measurement theory,this paper discusses the limitation and possible application of the measurement model.It suggests that China should innovate the historical cost model and adopt a multivariation measurement model.

关 键 词：会计环境 公允价值 历史成本 多元化计量模式 择优并存 

分 类 号：F810.6[经济管理—财政学]