Double Accounting Measurement Choice Of Research In China

In this thesis, the IASB and FASB constantly improve and renew accounting in recent years, as well as our country with international accounting standards of equivalent and convergence for background constantly, put forward the double accounting measurement attributes possibly existing. At the same time, through the domestic and international institutions and the situation of the major scholars at home and abroad, it is concluded that it is approved to use double accounting measurement attributes. Different project chooses different measurement to measure. For double accounting measurement choice of research, it can improve the financial statements, and promote the realization of the target of the financial report. At the same time, accounting measurement model decides the financial statements useful information, and to the extent influences enterprise behavior, can more really reflect the operating results of the corporation and performance.This thesis mainly uses the standard methods, and has six parts.The first part mainly studies the background and significance of the research situation at home and abroad and the research methods and ideas.The second part details the historical cost measurement and fair value measurement according to the actual situation in our country. In this part of the start, I state the five measurements attributes, namely the historical cost, present value, net realizable value, replacement cost and fair value. Because after four measurements attributes in broad terms with the definition of fair value, and put them under the fair value measurement attribute, concluding that what is double measurement of research. First of all, this part expounds the historical cost measurement attributes in the course of development of our country, from accounting began to produce since, we have been using the historical cost measurement attributes, up until now still in accounting measurement occupying the core status. The historical cost measurement attribute reflects more reliability, some small projects affected by the external environment is relatively appropriate by this measure. At the same time, I analyze the advantages and disadvantages of itself. Secondly, this part expounds the process of cognition of the fair value measurement, in our country the use of smooth went through three stages, from the start by opening-giving up-to reactivate and eventually strengthened the fair value measurement status. Fair value measurement attribute is greatly affected by the external environment, putting up the correlation. At the same time, I analyze its advantages and disadvantages. At last, According to the above two kinds of measurement, the thesis gives our feasible analysis choice on the double accounting measurement in China.The third part mainly analyzes the accounting elements in choice when measuring by some factors. Mainly including accounting target positioning, accounting object features and costs benefit principle of restriction, accounting measurement of assessment technology development level, accounting personnel's overall professional quality and accounting measurement external economic environment. Accounting goal mainly is entrusted with the responsibility goals and decision useful goals, according to the needs of enterprise management to choose appropriate measurement attribute. Different accounting objects, due to the characteristics of its own, and the choice of measurement attribute is also different. In the choice of measurement attribute, enterprises need to consider the relationship between the cost and the earnings. Only when profits are greater than costs, the choice of measurement attribute is reasonable. At present, the fair value of valuations technology is still in its early stages and not very perfect, the use of fair value can produce a lot of difficulties, also would provide accounting information distortion of the appear. The constant change of the accounting standards is a daunting challenge. In order to better control the new accounting, accounting personals need to continuously improve their own quality. Finally, accounting measurement in the external economic environment is also very important. When goods changes frequently and inflation, using the historical cost measurement attributes will make a serious distortion of accounting information, and at the time the fair value measurement attribute is more appropriate.The fourth part analyzes several typical assets project, and puts forward several views. The fixed assets of overage use the replacement cost measurement attributes more appropriate; Accounts receivables according to follow-up measurement can reflect the change of more valuable by using present value; For loans, in order to solve the contradiction between the fair value and the historical cost, we put forward the strategy of the dynamic reserve extraction. In the investment real estate, the small part of enterprises use the fair value measurement attribute, in the whole measurement process, the enterprise still insist on the principle of caution, using the cost measurement.The fifth part according to the above analysis, there are still some problems in reality, especially for the fair value measurement attribute. The main risk including risk management, surplus management, and cost efficiency, and in the light of these problems, I puts forward some valuable Suggestions.In the final section of the article, I provide a general summary, the double accounting measurement attributes exist in the current and adapt to economic development needs.