Adaptability Analysis In Our Country About Fair And Just Value Measurement Attribute

Changes of international economy environment and economic situation has initiated the argument about how to locate the goal of accounting. Difference in the goal of accounting will differ the evaluation standard of accounting information quality, which demands different measurement attribute of accounting to adapt with it. According to the above logical relations, the article elaborates that it is an inevitable process of historical development for the collision between historical cost and fair value. However, the article stressed specially that it is clear to see the class and social nature of accounting although it tends to be a general commercial language. Different national condition and different social system differ the goal of accounting, which results in different quality standard of accounting information as well as different measurement attribute. Therefore, it is absolutely impossible to research measurement attribute of fair value divorced from the reality in our country. Because the goal and information quality of accounting that decide measure attribute involve not only accounting questions, but also complicated social questions. And the fair value itself has its specialty as well. All of these factors remind us that we cannot merely confine the research of this question to the accounting angle of view. Therefore, utilized economic theory, stood on an economic angle of view, taken our country as a standpoint, the article analyzes the measurement attribute of fair value, Proceed from actual situation in our country, the article analysis the measurement attribute of fair value. UP to present, had not discovered analyzes the fair and just value measurement attribute using the principle of economics in the author in material. This also is one of this article innovations, namely research technique and angle of view innovation. Second this article innovation is to research content and viewpoint innovation. This article based on economic angle of view and proposes three big new viewpoints:First, our country has to introduce fair value which is necessary for the same interest system. Secondly, there have been many ups and downs in fair value in our country , which is an inevitable result for the benefit parties who gamble several times. Thirdly, it is not suitable for our country to enlarge the scope of fair value, which is for the reason of economics.