Research on Correction Methods of Historical Cost Measurement Attribute

Accounting is a confirmation,measurement,record and report on the process,after a long-term development,technology method of accounting confirmation,recording and reporting have reached relatively mature,while the accounting measurement due to the measurement object environmental uncertainties continue to face challenges. Therefore,future challenge is essentially the challenges facing accounting measurement attribute. China's current accounting standards introduce other multiple measurement attributes on the basis of the original single historical cost measurement attributes,and increase the asset impairment accounting,the fundamental purpose is to improve the relevance of accounting information,and improve the social values of the accounting information as a public product.