资产计量属性的选择对会计信息质量的影响分析——以华润三九为例

Analysis of the Impact of Measurement Attribute Selection on Accounting Information—Taking China Resources Sanjiu as an Example

摘要: 在现代会计体系中，资产计量属性的选择是影响会计信息质量的重要因素，随着医药行业竞争加剧与资本市场透明度提升，企业会计信息的真实性、公允性与相关性成为监管与投资者关注的核心。不同计量属性直接影响财务数据的可靠性和可比性，而医药行业中无形资产、研发支出及金融资产比例的提升，更使公允价值计量的重要性与风险同步显现。本文以华润三九为研究对象，系统梳理资产计量属性与会计信息质量的理论关联，结合2022~2024年财务数据剖析其在商誉、固定资产、存货等领域计量属性选择的现状与问题，并从决策有用性、信息不对称及资产减值理论层面解读问题本质，最终提出涵盖企业、监管、行业三个维度的计量优化对策。研究表明，合理选择资产计量属性对提升华润三九会计信息质量至关重要。

Abstract: In modern accounting systems, the choice of asset measurement attributes is a critical factor influencing accounting information quality. With intensifying competition in the pharmaceutical industry and increasing capital market transparency, the authenticity, fairness, and relevance of corporate accounting information have become central concerns for regulators and investors. Different measurement attributes directly affect the reliability and comparability of financial data, while the rising proportion of intangible assets, R&D expenditures, and financial assets in the pharmaceutical sector has simultaneously increased the importance and risks of fair value measurement. This study takes China Resources Sanjiu as the research object, systematically reviews the theoretical relationship between asset measurement attributes and accounting information quality, analyzes the current status and problems of measurement attribute selection in goodwill, fixed assets, and inventory based on financial data from 2022 to 2024, interprets the essence of these problems from the perspectives of decision usefulness, information asymmetry, and asset impairment theories, and finally proposes optimization countermeasures covering enterprise, regulatory, and industry dimensions. The findings demonstrate that appropriate asset measurement attribute selection is pivotal to enhancing the accounting information quality of China Resources Sanjiu.