在现代市场经济条件下 ,社会、经济、技术环境的迅速变化 ,使历史成本计量方法的局限性日益明显。但围绕会计信息的财富分配用途而建立和发展起来的传统会计 ,具有很高的可靠性 ,可以恰当有效地反映和报告企业管理当局对受托责任的履行情况 ,因此其仍将作为一种主要的计量模式 Under the conditions of a modern market economy, the rapid changes in social, economic and technological environments have made the limitations of historical cost measurement increasingly obvious. However, traditional accounting, which is established and developed around the use of wealth for accounting information, is highly reliable and can properly and effectively reflect and report on the fulfillment of fiduciary duties by business management authorities and will therefore remain as a major Metering mode