The Evolution Of Measurement Attributes Under Accounting Information Disclosure And The Research On Economic Consequences

The measurement attributes question is an ancient and eternal topic in theorists. The accountancy measurement attributes may be divided into historical costs,present cost,present market price,net realizable value, future cash flow current value,fair value and so on. The historical costs measurement attribute displays prominently in guaranteeing information quality reliable , but its malpractice is also obvious. Therefore the fair value measurement attribute as current value measurement attributes' representative arises at the historic moment. But there are massive disputes in its implementation and the utilization process.The traditional historical costs measurement attribute has followed hundreds of years in the world, and the influence on the accountant person' deological concept or behavior consciousnes has already been ingrained. But the fair value has been published until now for 30 years, allowing people to accept this newly emerging thing is perhaps not the one day and one night matter, just like the developpment objective law of things, this may experience one repeated and twists and turns process. Simultaneously as soon as talking about the present measurement attribute particularly fair value , we often contact them with the profit operation, in fact if they want to become the tool of operation profit, it needs simultaneously to meet some requirements. Namely the question does not lie in the fair value itself, but lies in the concrete execution utilization condition and the process.The historical costs measurement attribute established the tradition accounting theory cornerstone, and the methodology and the practice domain once was occupying the absolute core status in accounting. If we want to change the existing measurement pattern, realize the fair value substituting for historical costs, it will not be done in one action. Simultaneously the historical costs measurement attribute is impossible to withdraw from the accounting stage immediately. Although the fair value is the tendency of financial inventory accounting measurement attribute in the future, but in present stage it also has certain difficulty in practice.According to our country present actual situation, the measurement attributes have experienced several changes. In 2006 new criterion the partial projects introduces the fair value measurement once more after 1998, and it simultaneously makes the trimming to other measurement attributes. what role can the change of measurement attribute in improving our country accounting information disclosure quality play? Actually which kind of measurement attribute can guarantee the information disclosure validity, has the good economic consequences? The article precisely launches the elaboration based on the above questions.This paper is altogether divided into five parts, every partial content is as following:The first part is an introduction. First introduce the research background of this paper. Then state the writing goal and the significance of this paper based on the writing the has stated, next reviewe the research results of domestic and foreign theorists in measurement attribute and economic consequences aspect, laying the good foundation for the composition of this paper. Finally make a brief elaboration to the writing mentality and the research frame of this article.The second part is the textual materia of this paper. The second part is the research on measurement attributes under accounting information disclosure actuation. First make the annotation to some related concepts, and narrate the property of extant measurement attribute separately. Next discriminate the interaction relations between accounting information disclosure and measurement attributes, elaborating their dialectical relations.The third part is the choice of measurement attributes based on the change accounting information disclosure.This part takes the information disclosure's different development time as the time coordinates, and elaborates the choice of different measurement attributes under this coordinate. Simultaneously unifying the attribute evolution course of our country, describe the choice of measurement attributes in our country in different time.The fourth part is the economic consequences analysis on accounting information disclosure and the choice of measurement attribute. This part is divided into two bulks: theoretical analysis and data analysis. The economic consequences achievement which disclosed by the accounting information has the spot in the theory part, and analysis the benefit counterparts' response to information disclosure under the change of measurement attribute taking this theory as foundation. In the data analysis part, take our country To be listed as the example, continues to use our country to measure the attribute different development time, to our country To be listed when uses the different measurement attribute to the information disclosure influence.The fifth part is the conception and the suggestion of appropriate choice for measurement attributes for the purpose of improving the information disclosure quality. Based on the previous part analysis, this part proposes how to adopt measurement attributes to guarantee the quality of information disclosure in view of present situation of information disclosure quality.