现值：会计计量属性的理论基础及其启示

Present Value Accounting Measurement Attribute and its Inspiration

　　Abstract： For further research in accounting measurement which remains the core problem for financial accounting，and to explore the law for development in present value accounting measurement attibute and even the wh0le accounting measurements and accounting itself，this paper creatively researches the theoretical bases of present value accounting measurement at-tribute from different perspectives.The researche finds out that present value accounting measurement attribute has profound theoretical bases and researches on it have great significance.Although the coexistence of various accounting measurement attributes is an eternal inevitability，the more developed the economy is，the more important the present value accounting measurement attribute is.

　　Key words： present value；accounting measurement attribute；theoretical bases；inspiration.

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