会计资产确认、计量的改进将会引起整个会计体系的革命，其意义和难度相当大。笔者认为，这方面的改革可以从以下着手：1、实行资产分类，选择计量属性。计量属性是指被计量客体的特征或外在表现形式。对于不同属性的资产就应根据其特点选择不同的计量属性作为计量的基础。这也 Confirmation of accounting assets, measurement improvement will lead to the revolution of the entire accounting system, its significance and difficulty quite large. The author believes that reform in this area can proceed from the following: 1, the implementation of asset classification, select measurement attributes. The measurement attribute refers to the characteristic or external expression of the metered object. For different attributes of the asset should be based on its characteristics to choose different measurement attributes as the basis for measurement. It also