会计计量属性问题.doc

编号:
专科毕业设计(论文)
题目: 会计计量属性问题
学院: 经济管理学院
专业: 会计(注册会计师方向)
姓名: 马创
学号:
班级: B1171
指导教师: 杜建华
职称: 讲师
完成日期: 二零一四年五月
毕业设计(论文)诚信承诺书
本人慎重承诺和声明:
在毕业设计(论文)完成过程中遵守学校有关规定,恪守学术规范,在本人的毕业设计(论文)中未剽窃、抄袭他人的学术观点、思想和成果,未篡改研究数据,凡涉及其他作者的观点和材料,均作了注释,如有违规行为发生,一切后果均由本人承担。

承诺人签名:
年月日
摘    要 
 
会计计量是财务会计的核心内容,它贯穿于财务会计过程的始终,是会计理论和方法体系中的一个重要内容。而会计计量属性是会计计量模式的基础,直接关系到会计计量模式的运行效率。 
会计计量是以货币计量单位实施的价值计量,这就决定了会计计量属性必须是计量客体能够用货币单位测定或计量的方面。随着会计和经济的发展,会计计量的内容日益丰富,范围逐渐扩大,会计计量的技术逐渐完善、发展和提高,会计计量的作用在会计信息系统中占有重要的地位,要探索会计理论发展规律,把握当代会计发展方向,研究会计理论和方法,就离不开研究会计计量和会计计量属性,因此研究会计计量属性具有重要意义。  
最后,结合五种计量属性的各自特点,对计量属性的现实选择进行分析研究,提出了在进行计量属性的选择过程中要遵循的原则。 
 
【关键词】 会计计量属性;历史成本;公允价值;计量模式;问题分析与对策 。
Abstract
Accounting measurement is the core of financial accounting, it runs through the financial accountingprocess, is an important content of accounting theories and methods. The accounting measurement attribute is the basis of accounting measurement mode, directly related to the operation efficiency of accounting measurement model.
Measurement and value measurement to ary unitimplementation, which determines the accounting measurement attributes must be measured object can determine or measure the ary unit of. With the development of accounting and economics, accounting measurement is rich in contents, scope gradually expanded, accounting measurement technology is gradually perfect, development and improvement ounting measurement, role play an important role in the accounting information system, to explore the developmentof accounting theory, grasp the development direction ofcontemporary accounting, accounting theory and method,from the without the study of accounting measurement ounting measurement attributes, so the study on accounting measurement attribute significance.
Finally, combined with their respective characteristics of five kinds of measurement attributes, analysis and Research on realistic choice of measurement attributes,proposed must follow in the process of selection ofmeasurem