资产计量是在会计准则指导下的会计实务。经济环境发生变化导致人们对会计目标产生了不同的看法,产生了新的会计计量观念。论述了会计信息质量及会计目标对会计计量产生的影响,会计信息质量的主要指标和质量特征及其协调和统一。论证了资产计量必须与实现会计目标相联系、相统一,林业经济中资产计量观念的转变要求选择不同的资产计量模式,指出理想的计量模式和对资产计量模式的选择。 Asset measurement is the accounting practice under the guidance of accounting standards. Changes in the economic environment led to a different view of the accounting objectives, resulting in a new concept of accounting measurement. Discusses the accounting information quality and accounting objectives impact on accounting measurement, accounting information quality of the main indicators and quality characteristics and coordination and unity. It is argued that the measurement of assets must be linked with the achievement of accounting objectives, and the unification of the measurement of assets in the forestry economy requires the selection of different measurement modes of assets, pointing out the ideal measurement mode and the choice of the measurement mode of assets.