外币报表折算理论探讨

外币报表折算属于会计计量问题，折算方法的理论选择与合并报表的编制要求之间存在严重矛盾，其外因是公司管理当局追求收益平衡化，内因则是企业跨国经营拓展了会计计量的空间，非单一货币环境使传统的单一货币计量尺度假设受到冲击。解决矛盾的途径应从计量尺度人手，以货币组合(如：SDR)而不是单一货币作为会计计量尺度或许是一项有益的尝试。

Research on the Theory of Foreign Currency Statement Translation

Foreign currency statement translation is about the accounting measurement. The selection of translation methods in theory conflicts with consolidated statement. The external cause is that management seeks to smooth income, and the internal cause is that monetary assumption is unfit for the economic environment. The possible solution may be to take portfolios of currencies (e.g. SDR) as measurement rules.