文章摘要
会计计量演进:基于契约理论的视角
Accounting Measurement Evolution Based on the Perspective of Contract Theory
  
DOI:
中文关键词: 会计计量  演进  契约观
英文关键词: 
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作者单位
刘昱含1,周密2 1.中南财经政法大学 会计学院湖北 武汉 4300732.湘潭大学 商学院湖南 湘潭 411201 
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中文摘要:
      契约组成的内容与企业契约方对企业契约要求的变化,既是影响企业生存发展的重要因素,也是会计计量属性进化的前提和基础。研究表明:会计计量概念本身就内涵着契约观。在契约关系相对比较简单的时代,人们选择了历史成本计量;而在企业的契约组成与契约关系日趋多样化的年代,选择公允价值计量和实物计量,就成为会计计量发展的趋势。
英文摘要:
      Elements of the contract and varied requirements for it on enterprises part are not only the key factors in the survival and development of an enterprise, but also the premise and foundation for the evolution of accounting measurement. The study shows that accounting measurement itself implies the concept of contract. In the era when contractual relationship was relatively simple, the historical cost measurement was the choice; but in an era when contractual elements and relationship become more and more complicated, fair value measurement and physical measurement have become the inexorable choice.
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