近年来,西方会计界普遍认为会计计量是会计信息处理系统中重要处理过程,并进行了大量研究工作,但我国对会计计量的问题基本上尚未作深入研究。笔者拟从“会计计量的特点和要求”、“会计计量的原则”和“会计计量模式”等几个方面,作些探讨,抛砖引玉,与广大读者商榷。一、会计计量的基本特点和要求。 In recent years, western accounting circles generally consider accounting measurement as an important process in accounting information processing system and carry out a great deal of research work. However, the issue of accounting measurement in our country has not basically been studied in depth yet. I intend to “accounting measurement features and requirements”, “accounting measurement principle” and “accounting measurement mode” and several other aspects, for some discussion, initiate, discuss with the readers. First, the basic characteristics and requirements of accounting measurement.