2007年1月1日在上市公司执行的新会计准则规定企业的计量属性包括:历史成本、公允价值、可变现净值、现值和重置成本。通过对五种计量属性的分析和对比,可以看出现值计量更贴近会计要素内涵并能如实反映要素的真实价值。在关于现值的计算时,以未来预计现金流量的现值为基础的会计计量能 January 1, 2007 in the implementation of the new accounting standards for listed companies provides measurement of business attributes include: historical cost, fair value, net realizable value, present value and replacement costs. Through the analysis and comparison of the five measurement attributes, it can be seen that the present value measurement is closer to the connotation of accounting elements and can faithfully reflect the true value of the factors. When calculating the present value, the accounting measurement based on the present value of the future estimated cash flow