历史成本原则刍议

我国加入WTO后，会计所处的客观经济环境的不确定性越来越高，以投资者为主体的会计信息使用者更加重视与不确定性相关的风险信息的揭示。因而，重视未来的计量属性的“以历史成本为主、多种计量属性并存”的计量模式将成为必然。这种计量模式有其优势，但在运用过程中需要注意相关问题。

On the Principle of Historical Cost

Since China entered WTO, the external economic surrounding of the accounting has become more and more uncertain, and the accounting information users comprised mainly the investors to pay more attention to the reveal of the risk information concerned with those uncertain factors. In this case, the measurement model which stresses on the future measurement attributes and takes the form of making historical cost as primary, and letting the multiplicative measurement attributes affiliated will be inevitable. Although this kind of measurement model has its advantages, we should consider the issues concerned in its conducting process.