Theoretical and Practical Studies on Accounting Measurement

点击翻译按钮获取中文摘要

Accounting Measurement is an Important Process of the Whole System of Accounting. The System of Accounting has Greatly Developed Till Now Through the Interaction between its Theories and Practices. According to the Research Plan We Have Reviewed the Present Accounting Measurement Standards in the 3 Parts, which are Now a Prevailing Division of Academic Accounting Field. ( Financial Accounting, Management Accounting and Auditing ). We Have Also Made Discussions Many Times with Practioners in Business. From These Divisional Research We Have Got a Good Many Problems and Thought about Accounting Measurement. In Addition to the First Plan We Have Also Found the Measurement Problems and Suggestions to Their Solution in the Field of Public Accounting in which the Governmental Accounting and Others are Involved, and of International Accounting which rises in Importance with the Increase of Multi-national Enterprises. Although We Could Not Reach Showing New Quite Unified Measurement Standard, We Have Got them Partially and our Research Results are Very Suggestive in Making the Foundation of Them. It Will Be Hoped, That Each Researcher Pursues Further His Work and Makes a Great Progress in the Field of This Investigation.