A Research On Accounting Measurement Attributes Based On Resources Value

As a international general "commercial language", accounting has provided the important information origin for the accounting information user economical decision-making. In the accounting's confirmation, the measurement, the recording and the report language, the measurement is accounting's core, the accounting measurement attribute is the important part of the accounting measures . The idea of resources value has already penetrated to the accounting measurement theory. Along with the resources value multiplication development, multi-measurement attributes is the next development mainstream.This paper has two main clues. A clue is the study on accounting measurement attribute based on the resources value. The first part first explicates the concept of resources value, which is the value taking the benefit attribute as the core ,from the viewpoint of economy and accounting. Afterwards, it has analyzed the connection of the resources value and accounting measurement attributes. The information based on different accounting measurement attribute can reflect the different resources value, which provide the research basic point for the research on the accounting measurement attributes. The fourth part uses the kneading board data, analyzes 2001-2005 year data of Chinese enterprises issuing stock b, the research conclusion is that fair value has the value relevance compared to the historical cost, fair value can provide the information for the accounting information user. In research foundation, it analyzes the value relevance of different accounting measurement attribute .Another clue is the evolution of accounting measurement attributes from the establishment of china to now. In the second part , the measurement attributes development division will be five stages, which part briefly summarizes the measurement attributes character. Part three elaborated the factor affecting accounting measurement attributes evolutions, from the internal reason and the external reason. The goal of accounting is the internal reason, the external reason includes economic factor, environmental factor and science and technology factor. The fifth part summarizes the four major laws of accounting measurement attributes: progress form historical cost ,reset cost measurement attribute to fair value measurement attribute, progress from "initial measurement" to "following measurement", progress from the reliable measurement attribute to the relevant measurement attribute , progress of multi-measurement attribute. Part five also summarizes the five aspects of experiences lesson: the economical development is the basic power of multiple accounting measurement attributes development, different accounting measurement attributes application is the economy supervising method of the different period, satisfied the information user's information need is the direct reason of multi-measurement attributes development, the economical level of development and accounting measurement attributes'number presents the correlation dependence, the current value technology has solved the technical bottleneck of current value and fair value measurement attribute application.Two clues pass through to this paper, they mutually interweave, finally connects in together. Based on the laws and experience lessons , the last part forecasts the future tendency of accounting measurement attributes application and poses suggestions: accounting measurement attributes development by itself, issuing the application guide of current value and fair value , the financial report providing the relevance accounting information, the fair value which is the major attribute of multi-measurement attributes, based on the resources value enterprise information conformity system is one kind of necessity.In brief, through the study on the accounting measurement attribute from the resources value and the history of measurement attributes, the paper summarizes the four laws of the measurement attributes evolution and the five experience lessons. Finally, this paper forecast the future tendency of accounting measurement attributes.