Accounting Measurement Model Study

The paper centres on the accounting measurement modes. It has five chapters:Chapter1, it brings out the problems in the accounting measurement theory and the pratice. First, the history-cost-oriented accounting measurement modes cannot reflect the impairment of assets, the transaction of derivatives and the liabilities involving the indefinites and contigent events; Second, there is no concept framework on accounting measurement, no guidelines on the use of certain accounting measurement modes, and as a result it is difficult to except a globalized-accounting.Chapter2, the basic theory of accounting measurement modes.One theory is that the objective of accounting information system is a primary user-aimed information system.Then based on this, it argues that the nature of accounting measurement is the measurement of fair value.Chapter3, it forms a framework of accounting measurement modes. First, it elaborates the three elements that is accounting date, accounting attributes and accounting units. Second, it makes clear the relationship bwtween the tradition accounting measurement modes and the fair value accounting measurement and gives some important conclusions.Chapter4, it compares the accounting measurement modes in China with that in the US. It has 2 parts.The first part outlines respectively the accounting measurement condition in China and the U.S. The second part analyzes the reasons behind these.Chapter5, the transition of China's accounting measurement modes. First, it envisages the favarouble conditions in China for the fair value measurement modes to be used. Second, it proposes two measures to be used in the transition stage. One is to draft the basic accounting standards of fair value measurement mode. The other is to defines the current accounting pratice in two directions. And in the last, it summarizes the whole paper with some significant conclusions.