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Accounting measurement is an important component in accounting activities. Studies on accounting measurement attributes have a very early start, but most of them focused on the historical cost. With the rapid development of the world economy, market conditions and professionalism of the accounting personnels had undergo tremendous changes. Single using of historical cost measurement attribute can not meet the requirements of accounting information users. The decision-usefulness view replaced the concept of fiduciary duty as the goal of accounting, and the measurement of accounting elements need to be more targeted, more comprehensive.At present, the studies on the accounting measurement attributes were mostly focus on a certain accounting element, or focus on an accounting measurement attributes. Accounting measurement attributes are short of a comprehensive, integrated research. As for the present value, net realizable value, replacement cost measurement attributes, very few people involved.Firstly, starting from the theory, I analyze the characteristics of the accounting measurement attributes, such as the reliability of accounting measurement attribute, correlation level, operational, acquisition costs and processing costs of information, the market environment requirements. And on this basis, I analyze the relationship between five accounting measurement attributes, to understand the similarities and different points, and to distinguish and recognize, so that the study on five kinds of accounting measurement attributes is more comprehensive and systematic. Secondly, I analyze the accounting elements from several standpoints,such as the existence of an active market, the existence of risk, the need for subjective judgments and estimates, reflect fluctuations in time and change, the availability of historical informations,to reflect the specific measurement requirements of each element.I analyze the internal and external factors which influence the choice of accounting measurement attributes, and find that internal factors are mainly the need for preservation of capital, the require of truthfully disclose, the accounting measurement targets, costs and benefits of information constraints. The external factors are mainly external economic environment, the development of accounting measurement techniques and the overall level of professional quality. Finally, I focus on the specific application of the accounting measurement attribute in the accounting elements measurements, subjects were divided into asset, liabilities, income statement accounting elements, and has evaluate the exist specific application of accounting measurement attributes. I demonstrate the realistic options, and put forward their own point of view and improved program for some applications of accounting measurement attributes which are disconnected from reality and poor maneuverability options.
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