| 我国现阶段会计计量模式的理论与实践 |
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| 引用本文： | 谢尧生.我国现阶段会计计量模式的理论与实践[J].云梦学刊,2001,22(3):44-45. |
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| 作者姓名： | 谢尧生 |
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| 作者单位： | 岳阳农业学校,湖南,岳阳,414000 |
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| 摘 要： | 会计信息是改善内部经营管理、引导社会资源的优化配置和维护社会秩序的重要依据,取得高质量的会计信息,关键在于选择会计计量模式.就会计计量与会计计量模式、会计计量模式的选择及我国现阶段应选择的会计计量模式进行有益的探索,是摆在广大会计工作者面前的紧迫任务.
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| 关 键 词： | 会计计量 计量模式 历史成本 混合模式 |
| 文章编号： | 1006-6365(2001)03-0044-02 |
| 修稿时间： | 2000年10月10 |
THE THEORY AND PRACTICE OF ACCOUNTING MEASURING PATTERN IN OUR PRESENT STAGE |
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| XIE Yao-sheng.THE THEORY AND PRACTICE OF ACCOUNTING MEASURING PATTERN IN OUR PRESENT STAGE[J].Journal of Yunmeng,2001,22(3):44-45. |
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| Authors: | XIE Yao-sheng |
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| Abstract: | Summary Accounting information is the important basis which improve the internal management, and guide the better distribution of social resources, and maintain public order. To obtain the high quality of the accounting information, what counts is selecting the accounting measurement mode. It is the urgent tasks to all accountants to take a beneficial investigation into accounting measurement and its mode, and choice of measurement mode, and the present measurement mode required by our country. |
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| Keywords: | accounting measurement measuarement mode historical cost mixed mode |
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