在可以接触到的国内外文献中,确认、计量与报告三个概念通常都是与会计联系在一起的,似乎这是会计(确切地说是财务会计)的专有术语。其实,这三个概念也是财务学的基本概念,并且财务学意义上的确认、计量和报告与会计学意义上的确认、计量和报告, Of the accessible domestic and foreign literature, the three concepts of validation, measurement and reporting are often all associated with accounting, and it appears that this is a proprietary term for accounting (specifically, financial accounting). In fact, these three concepts are also the basic concepts of finance, and the confirmation, measurement and reporting in the sense of finance and the recognition, measurement and reporting in the sense of accounting,