计量就是根据特定规则把数额分配给事物或事项，是主体认识客体的过程。要完成这一过程，必须明确以下三点：①计量的对象，即计量的客体；②计量的属性；③计量的尺度与规则。作为以提供财务信息为主的财务会计，对其进行计量是会计系统的核心职能。会计计量具有以下显著的特 Metrology is based on the specific rules of the amount allocated to things or events, is the process of recognizing the subject. To complete this process, we must clarify the following three points: ① object of measurement, that is, the object of measurement; ② measurement of the property; ③ measurement standards and rules. As a financial accounting that mainly provides financial information, it is the accounting system’s core function to measure it. Accounting measures have the following notable features