李冬生.论不确定性会计计量的影响因素[J].,2005,6(4):33-35
论不确定性会计计量的影响因素
On the Measurement of Uncertainty Accounting
  修订日期:2005-05-15
DOI:
中文关键词:  不确定性经济业务,不确定性会计的计量,计量模式
English Keywords:uncertainty accounting events,the measurement of uncertainty accounting,measurement models
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LI Dong-sheng
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中文摘要:
      文章分析了传统财务会计计量模式对不确定性会计计量的局限性,并主要从不确定性经济业务特性、计量属性特性和会计理论方面论述了影响不确定性会计计量模式的选择因素。
English Summary:
      Traditional financial accounting measurement models are not fit for uncertainty accounting. This paper discusses the main factors for the choice of uncertainty accounting measurement models from the characteristics, measurement attribute and accounting theory.
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