Discussion about the Historical Cost of Accounting Measurement Attributes

历史成本经过几次冲击,目前仍然是财务会计的根本计量属性,并且由于它具有的其他会计计量属性所没有的现实优点,导致其必将长期成为财务会计主导的计量属性。同时由于历史成本无法对大部分衍生金融工具进行计量,而公允价值却能做到这一点,文章建议把历史成本作为表内确认的计量属性,而把公允价值作为表外披露的计量属性,两者可以相得益彰。After several impacts,historical cost is still the fundamental measurement attribute of financial accounting and will inevitably be the leading financial accounting measurement long time because it has many reality merits.At the same time,this article proposes we should take historical cost as a form recognized measurement attribute,and the fair value as sheets' disclosure because most of financial derivative can be measured by fair value and historical cost can't do that,then they can complement each other

Research on Financial Accounting Measurement Attributes

会计计量是财务会计的核心职能，计量属性在会计计量中起着关键角色。从第一次世界经济大危机之后，会计学者对计量属性的研究一直就没有停止过。2008年随着金融危机的爆发，计量属性又被推到风口浪尖，公允价值的使用被指责为金融危机的根源，本文正是在此背景下展开研究的。本文第一章通过文献回顾说明会计计量的重要性，强调了计量属性在会计计量中的重要地位；第二章对会计计量属性的变迁进行回顾，在此基础上分析了会计计量属性变迁的动因，有经济学理论的推动、产权界定的需要、环境因素等方面的影响。准则制定机构在制定准则的过程中，必须综合考虑这些因素的影响才能顺利地推陈出新；第三章对当前主要使用的计量属性的特点进行分析，目...Accounting measurement is a core function of financial accounting, in which measurement attributes always play a key role. From the first world economic crisis to this day, research on the measurement attributes has never stopped and always keep attracting the eyes of accounting scholars. As the financial crisis broke out in 2008, measurement properties were again pushed into the eye of the financ...学位：管理学博士院系专业：管理学院会计系_会计学学号：1752007015363

基于公允价值的会计计量问题研究

公允价值是金融工具最相关的属性,是衍生金融工具唯一相关的计量属性。公允价值会计必须确认公允价值的变动(未实现的利得和损失),导致主体的经营、投资和理财业绩都被歪曲。全球正面临一场严重的金融危机,大多数金融资产丧失活跃的市场,金融资产或负债的公允价值估计就失去了基础,一个主体就不能再用公允价值来计量其金融资产或金融负债。而财务会计与财务报表的本质特征总是如实反映一个主体的经济真实,会计决不能变成估计。因此,当前公允价值会计必须进行适当的改进,以适应新的经济形势的需要。财政部2008年重点科研课题“IASB与FASB的联合概念框架与基本准则研究”(2008KJA41

财务会计计量模式的必然选择：双重计量

本文认为双重计量模式,即历史成本计量(含摊余成本计量)和公允价值计量是历史和时代的必然选择。本文指出三点:首先,在财务会计中,双重计量是必然的选择;其次,本文对两种计量属性的特点作了详细分析;最后,通过IASB制定的IFRS9发现了双重计量模式,特别是公允价值会计改进的曙光

Multi-dimensional Views of Accounting Fairness Concept

会计信息具有外部性,而会计本身却背负原罪的困惑,为了解决这种矛盾,会计从法律引入了公允概念。虽然公允概念当前并没有被大多数国家列入会计基本原则,但是公允概念由于符合社会利益的要求已经深入人心,并被会计信息使用者作为对会计人员提供会计信息活动的最基本要求。在人们的观念中,大都认为公允要求是单一维度的,即仅从会计确认计量、人员角度来要求,本文通过分析认为公允概念具有多维性,并对这种多维度的要求进行了阐述,说明当前为保持会计信息的公允应该如何去做。Accounting information has the externality, but accounting itself is distracted by the sin. To coordinate the contradiction, fairness concept has been introduced from the law. Fairness concept hasn’t been accounting basic principle in many countries today, but it roots a basic principle in the minds and is an important condition before the accountants supplying the accounting information because of the concept meeting the social benefits. Many people take the accounting fairness as a dimension from only one angle such as accounting recognition or accountant quality, the paper looks on it as multi-dimensions after analyzing and elaborates how we should do so as to meet the requests of the multi-dimension

Dual Measurements:a Necessary Choice in Measurement Model of Financial Accounting

本文认为双重计量模式,即历史成本计量(含摊余成本计量)和公允价值计量是历史和时代的必然选择。本文指出三点:首先,在财务会计中,双重计量是必然的选择;其次,本文对两种计量属性的特点作了详细分析;最后,通过IASb制定的IfrS9发现了双重计量模式,特别是公允价值会计改进的曙光。This paper discusses Dual measurements there are cost measurements (including amortized cost measurements) and fair value measurements model was a necessary choice by history and age.The paper indicates three viewpoints: The first, dual measurements in Financial Accounting was necessary choice; the second, the paper gives a more detailed analyses for characteristics of historical cost measurement and fair value measurement and finally the paper discovers the dawn in proving dual measurements, especially in proving fair value accounting through IFRS No.9 issued by IASB

2005～2014年CERN地下水位数据集

地下水是一个地区重要的自然资源,地下水位数据可为研究地下水的长期变化提供重要的参考资料。本数据集收集整理了中国生态系统研究网络(CERN)34个台站采用人工或自动记录方法观测的2005～2014年地下水位深度数据。重新整理后的数据格式更加规范,质量也有所提高。此外,为了便于用户了解台站地下水位的概况(如平均深度及其变化),我们还计算了各台站地下水位深度的平均值及其标准差