【摘要】 契约组成的内容与企业契约方对企业契约要求的变化,既是影响企业生存发展的重要因素,也是会计计量属性进化的前提和基础。研究表明:会计计量概念本身就内涵着契约观。在契约关系相对比较简单的时代,人们选择了历史成本计量;而在企业的契约组成与契约关系日趋多样化的年代,选择公允价值计量和实物计量,就成为会计计量发展的趋势。更多还原

【Abstract】 Elements of the contract and varied requirements for it on enterprises’ part are not only the key factors in the survival and development of an enterprise,but also the premise and foundation for the evolution of accounting measurement.The study shows that accounting measurement itself implies the concept of contract.In the era when contractual relationship was relatively simple,the historical cost measurement was the choice;but in an era when contractual elements and relationship become more and more complicated,fair value measurement and physical measurement have become the inexorable choice.更多还原