The Study, Based On Accounting Objectives Of Accounting Measurement Attributes

As we know, the history of the development of Economic and Accounting has proved that more developed Economic is, more important Accounting is. And the ability of accounting information promoting economic or baffling economic is stronger. Over the years, the society has been giving many responsibilities and demands to Accounting, accordingly accounting academics have been discussing the problem of the accounting goal, which is the starting point of the accounting research. Because of the difference of the researching perspectives, Accounting objective seems to have been wandering between the "Useful Decision-making" and "Fiduciary Responsibility" , and there has been no conclusion. Therefore, there is a controversy on the accompanying accounting measurement attribute, which is the core of the accounting problem, and the main controversy has start surrounding the "Historical Cost" and "Fair Value" . China on the research and application of the fair value is also plagued with setbacks. In this paper, through standardized research method, evidence research method and cases research method; history research method and logic research method; and the research method of the combination of qualitative research and quantitative research, the writer tries to do some study which link the accounting objective to the accounting measurement attribute, including specific and systemic analysis about the accounting objective, the accounting measurement attributes, the inner connection between the accounting objective and the accounting measurement attribute and so on, so that we can complete the remodeling of the accounting objective , resolve the problem of the choices of the accounting measurement attributes and improve the quality of China's accounting information. At last, we hope that our research could make the accounting practice and the accounting profession re-understand the accounting objective, choose the best accounting measurement attribute-Fair Value, so as to bring forward the accounting reforming path and direction which meet the economic development and enlightening the accounting researchers and workers.