Theoretical and Practical Studies on Accounting Measurement

会计计量是整个会计系统的一个重要环节。会计制度是在理论与实践的相互作用下发展起来的。根据研究计划，我们将现行会计计量准则分为三个部分进行了研究，这是目前学术界会计领域的主流划分。（财务会计、管理会计和审计）。我们也多次与商界人士进行讨论。从这些分工研究中，我们得到了许多关于会计计量的问题和思考。除了第一个方案，我们还发现了在涉及政府会计等的公共会计领域和随着跨国企业的增加而日益重要的国际会计领域存在的计量问题和解决问题的建议。虽然我们还不能得出新的比较统一的测量标准，但我们已经部分地得到了这些标准，我们的研究成果对制定这些标准的基础具有重要的启示意义。希望每一位研究人员都能在这一研究领域中继续努力，取得更大的进步。

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.