The Study Of Multi-attributive Accounting Measurement Model

Traditional accounting pattern takes the historical cost as the measuring attribute, takes the nominal currency as measuring unit. For many years, this measurement pattern has played the vital role in the accounting theory and accounting practice by its objectivity, confirmation and so on. However, since the 20th century 70's, the external environment of accounting and the demand of accounting information have had the radical changes. Along with the huge change of the world economics situation, the finance and the information age came, it took the fast change as the basic characteristic. The high and new technology was massively used, the information technology swiftly and violently developed, the large-scaled cartel and the annexation often occurred, made the financial tool plays a more and more vital role in the economic life, the traditional measurement pattern of historical cost has received the unprecedented challenges, especially, helpless to prevented and melt the financial risk, that's undeniable. New measurement patterns of accounting was proposing unceasingly in the field of accountant, such as the current value, the fair value and so on were obtaining a widespread application in US, the accounting concept frame of international accountant criterion also used the fair value to certain items (such as financial tool, biological property, negotiable securities etc). Besides historical cost, more and more measurement foundation (such as the fair value, the amount can be took back) applied in the practical accountant, also brought a series of new questions because of measurement.Firstly, the article gave a simple elaboration and appraisal of several kind of common accountants attribute, analyzed the limitation of historical cost measurement, as well as could not do relative &reliable measurement of the financial tool, the intangible asset and so on, which provided the profit space for artificial operation. Through the further analysis of many factors (which can affect the choice of accountant measurement ),such as the politics, the economy, the cultural environment, accounting goal, the accounting information quality and so on .Pointed out the traditional historical cost measurement pattern could not satisfied the information demands of modern society. The fair value measurement is unsuitable for socialist market economy system of our country, because it needs consummated market environment and the high-quality accountant. We must profit the advanced experience...