The Research On The Value Logic Of The Accounting Measurement Attributes' Evolution

Measurement is one of the core parts of accounting. Materialism tells us that the development of any objective will be at the disposal of the objective law, accounting measures'evolution is also at the disposal of the objective law that is neglected by all people, to find the law is the Purpose of this article.Following the above ideas, this article applying the theory of economics value, tries to find the intrinsic connections between the accounting and measurement and the general theory of economics value from the evolution the accounting measurement attributes, that is, through value theory derives the logic of accounting measurement attributes'evolution, analysis the historical logic of the new measurement attributes as well as qualitative the new measurement attributes.This article first sorts out the development of the value theory, analysis the mainstream value theories, and made the social average utility theory of value based on the marginal utility theory of value and discuss the logic between value and price, made my original insights to the Abstraction of utility and subjective question of the utility; It also from the measure concept and accounting measurement attributes carding a history of the development of accounting measures, at the same time look the measurement attributes in the value view, comes to a conclusion that the historical cost measurement isn't the true sense of the value measurement, and the replacement cost and net realizable value is the intermediate form measurement attributes from the cost measures to the measurement economic value, the fair value and the present value are the real value measurement. We have focused on internal relations between the fair value and social average utility, the intrinsic link between the special individual measurement and the individual utility. Through research we found that the new measurement represented as the fair value arising from the logic that the changes of the accounting information primary needs urged the come of the new measurement attributes; at the same time analysis the qualitative issues of the fair value culture ,think that the predecessor of fair value should be a fair trade market prices, their future evolution will not be out of character; In retrospect the history of the development of accounting measurement, we found that accounting measures more and more close to the measurement of economics value, illustrate that the economics value measurement is the ultimate of the accounting measurement end.