会计计量的十大“硬伤”

摘要

会计这门经济学科是社会经济发展产物,并随着社会经济发展而发展。2008年金融危机已暴露出现行会计计量弊端,因此,在后金融危机时代,如何进一步完善、推动会计理论发展,以适应社会经济发展需要,是会计界必然面对的问题。%in 2008 the financial crisis has exposed presents good accountant the measurement malpractice.Therefore,after the financial crisis time,how to further consummate,promote the accounting theory development,meets the socio-economic development need,is question which accountant faces inevitably.