历史成本计量

j随着国际经济形势和经济环境的变化发展，历史成本计量模式的弊端开始逐渐暴露，并遭到越来越多的质疑和批评。

With the change and development of international economic situation and economy environment , disadvantages of historical cost emerge gradually and undergo more and more criticism .

SEC主席查理.G.布雷登指出历史成本计量下的财务报告难以预防和化解金融风险，首次提出引入公允价值作为金融工具的计量属性。

The president of SEC Charles reminded that the principle of historical cost cannot prevent and handle financial risks and introduced the fair value as a financial instrument measuring property in the first time .

传统的名义货币／历史成本计量模式，将会逐渐被公允价值的计量模式所取代。

The model of fair value will gradually replace the traditional model of accounting measurement .

同时历史成本计量属性也不可能立即退出会计学舞台。

Simultaneously the historical costs measurement attribute is impossible to withdraw from the accounting stage immediately .

对历史成本计量的重新认识

Rethinking of Historial Cost Measurement

然而，自2007年面执行至今，以公允价值计量替代历史成本计量的推广受到了质疑。

However , the implementation of fair value instead of historical cost has also been questioned since 2007 .

人力资源的计量应该符合历史成本计量原则；

The second , the estimation of human capi-tal should conform with the metrological principle of historical cost .

在我国，长期以来对生物资产的计量一直采用的是历史成本计量属性。

In China , the biological assets have been measured at their historical cost for a long time .

在可持续发展理念下，生物资产价值的计量属性，不应局限于传统的单一历史成本计量，而应包括面向市场、未来风险和不确定性的公允价值在内的多种计量模式。

With the idea of sustainable development , biological assets account attribute should not be limited to historical cost .

同时，历史成本计量模式对全面收益的计量却无能为力。

In addition , the model of historical cost measuring can not deal with the measuring of comprehensive income .

与历史成本计量相比，现值计量相关性强而可靠性弱；

Compared with measurement of historical cost , measurement of present value possesses a stronger relevance but weaker reliability .

其中的主要原因是，帐面价值是采用历史成本计量的结果。

The main cause of this is that the book value is the outcome of measuring by historical cost .

在不断完善现有历史成本计量基础的前提下，结合使用公允价值对无形资产进行计量；

To measure intangible assets by using the fair value on the basis of continuous improvement in current historical cost measurement ;

对于会计计量属性的研究很早就开始了，但是主要集中在历史成本计量属性上。

Studies on accounting measurement attributes have a very early start , but most of them focused on the historical cost .

随着经济的不断发展，历史成本计量属性已经越来越不能满足我国报表使用者对信息的需求。

As the development of economy , the historical cost measurement can not meet domestic report users ' needs for information .

相对历史成本计量而言，公允价值更具备主观性、虚拟性，更容易受到专业主观判断的影响。

Different from historical cost , fair value is more with subjectivity , virtual , more susceptible to subjective judgments of professionals .

第三章将公允价值和盈余管理结合起来进行分析，公允价值是一种计量属性，与历史成本计量一样，使用公允价值计量是为了如实反映资产、负债等会计要素的价值。

Like historical cost measurement , fair-value is used to reveal the real accounting elements such as assets of assets , liabilities .

由于一些新型金融工具的出现，原来的历史成本计量已越来越不能满足相关信息使用者的需求。

Because some new financial tools appeared , the original history cost method cannot fulfill the requirement of all kinds of information users .

历史成本计量属性更多地体现可靠性，对于一些受外部环境影响不大的项目来说，采用此计量较为合适。

The historical cost measurement attribute reflects more reliability , some small projects affected by the external environment is relatively appropriate by this measure .

随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

With the change of accounting method from history cost measurement to fair value measurement , it is important to value the fair value of a liability .

以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。

Another reason for measuring assets at historical cost is the going-concern concept , which holds that the entity will remain in operation for the foreseeable future .

公允价值取代沿用己久的历史成本计量，是不可阻挡的会计计量历史发展的洪流。

Fair value which took the place of the long time unused historical cost , has become the unstoppable wave in the development of accountancy measure history .

然后对衍生金融工具计量做理论分析，说明历史成本计量衍生金融工具的局限性公允价值计量的可行性。

Measurement of derivative financial instruments and then make theoretical analysis shows that the historical cost measurement of derivative financial instruments measured at fair value limitations of feasibility .

经研究发现：历史成本计量属性是以劳动价值理论为基础，未来现金流量现值法是以要素价值论为基础，通过比较分析，发现前者更具有重大现实意义；

Through studying , the author finds that : First , historical cost measure attribute to based on labor value theory , study it have great realistic meaning ;

我国在会计实务中，由于经济发展水平和国情特点，决定了在较长时期内对历史成本计量的倚重。

Because of the level of economic development and the actual condition in China , accounting practice will rely upon historical cost in a long period of time .

这部分是本文的重点章节。笔者首先从金融工具入手，在对衍生金融工具的定义和特点叙述的基础上，阐述衍生金融工具对传统会计和经济的冲击，变革历史成本计量属性的必要性。

Firstly , starting with finance instrument , it discusses the impact on accounting after the derivative financial instruments rush out and the instancy of changing historical cost 's attribute .

并且对历史成本计量下的剩余收益的重视程度要高要于公允价值计量下的剩余收益。

And it shows that the investors pay attention to the residual income which measured under the historical cost is higher than the residual income which measured under fair value .

缘起金融危机的会计计量属性选择之争，再次将历史成本计量与公允价值计量的取舍问题推上了风口浪尖。

The debate on the adoption of accounting measurement attribution , triggered in financial crisis , made the choice between historical cost measurement and fair value measurement up to the hottest topic .

企业经济活动越丰富多彩，对会计理论的需求也在不断创新，但是历史成本计量属性在会计领域的应用是永恒的。

Two , economy is developed , theory of demand more and more abundant , But historical cost measure attribute eternal first-selection accountant measure theory of socialist market economy in our country .

再如，新会计准则中提到，允许对企业的投资性房地产采用公允价值计量，但是实际上基本上所有企业仍然在采用历史成本计量投资性房地产。

For example , as we know the new accounting standards allowing the investment property estimated at fair value , but in fact , basically all the companies are still using historical cost .