目 录
中文摘要
一 历史成本计量模式与公允价值计量模式产生基础··································4
（一）历史成本计量模式的定义······································4
（二）公允价值计量模式的定义·······································4
二 历史成本与公允价值计量模式的矛盾及统一······································4
(一) 历史成本与公允价值计量模式在会计信息质量方面的矛盾与统一·············4
(二) 历史成本与公允价值计量模式在会计目标方面的矛盾与统一·················5
三 公允价值在我国的应用:总结与展望·············································5
（一）公允价值在我国会计中的应用············································5
（二）公允价值在我国发展的前景展望·········································6
参考文献·······································································7
会计计量中的历史成本与公允价值的权衡理论研究
[摘要] 会计计量是会计信息系统的核心,是会计信息准确性的关键。本文探讨了与传统的历史成本相比,公允价值计量的本质涵义。通过分析历史成本与公允价值在会计目标以及会计信息质量上存在的矛盾与统一,结合我国实际探讨公允价值在我国会计中的应用及未来的发展前景。
[关键词] 会计计量 历史成本 公允价值 优越性 局限性
一、历史成本计量模式与公允价值计量模式产生基础
