财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。

The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.

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本文主要研究会计计量属性对产权界定的影响，期望为人们的计量属性选择提供依据。

This paper mainly studies on the influence of accounting measurement attributes to the definition of property rights, expecting to provide a basis for selection of measurement attributes.

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会计计量是会计系统的核心职能，而计量属性的选择又是会计计量的基础。

Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.

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