英语翻译多年来,历史成本计量模式以其客观性、可验证性特点在我国的会计运用中一直占有绝对地位.但随着经济的发展以及会计信息

英语翻译
多年来,历史成本计量模式以其客观性、可验证性特点在我国的会计运用中一直占有绝对地位.但随着经济的发展以及会计信息需求者的变化,特别是金融和高科技的迅速发展,传统的历史成本受到了严重挑战.本文就针对历史成本计量模式的局限性及对此提出修正展开论述.
本文首先提出了历史成本计量模式下的研究背景,由一直备受推崇到如今饱受争议的转变.分析历史成本计量属性的现状,深入研究历史成本计量属性的局限性,并据此提出改进,以适应不断变化的会计环境和人们多样化的需求.同时指出,我国会计计量模式的未来发展趋势—以历史成本计量属性为主、辅以多种其他计量属性的混合量计量模式.
本文分别从持续通货膨胀或剧烈物价变动、衍生金融工具、信息技术、商品本身价格的变动、无形资产,人力资产等软资产五个方面来指出历史成本计量属性的局限性,采用对比分析的方式对历史成本计量模式的运用作了较为深入的分析.同时指出,现行制度下,各种会计计量模式对历史成本计量模式的修正与改进.
最后,分析历史成本计量模式在存货,固定资产会计核算中的运用.经济是发展的,社会是发展的,会计计量模式必将随之一起发展.

For many years,the historical cost measurement model with its objectivity,verification characteristics in China's accounting application has held the absolute status.But with the development of economy and the change of accounting information demanders,especially the rapid development of financial and high-tech,traditional historical cost suffered serious challenges.This paper is aimed at historical cost measurement model the limitations and puts forward correction discussed.
This paper describes the historical cost measurement model under the research background,by always respected hitherto controversial transformation.Analysis of the historical cost measurement attribute the present situation,the thorough research the historical cost measurement attributes limitations,and then puts forward the improved to adapt to changing accounting environment and people's diversified needs.Also pointed out that China accounting measurement model the trend of future development - at historical cost measurement attributes primarily,supplemented by a variety of other measurement attributes of the mixed quantity measurement model.
This paper respectively from continuing inflation or violent pricing fluctuation,financial derivatives,information technology,products themselves the price change,intangible assets,human assets such as soft assets five aspects to indicate the limitations of historical cost measurement attributes,a contrastive analysis of the historical cost measurement model way of using a deeper analysis.Also pointed out that under the existing system,various accounting measurement model of historical cost measurement model modifications and improvements.
Finally,analysis of the historical cost measurement model in inventory,fixed assets accounting of the application.Economy is developing,society is developing,and the accounting measurement model will then together development.