论文部分内容阅读
前几年由于受物价上涨的影响,许多人倾向于试行通货膨涨会计,以保证会计资料的真实性和维护企业的经济利益。在西方国家推行这一制度证明是行之有效的,但在我国由于经济环境的差异,除部分存货在特定的条件下可进行必要的调整外,对于折旧的改革却没有这个必要。首先,公有制下特有的资金循环使折旧帐户性质改变,在整体上,它所受通货膨涨的影响已被削弱;其次,现在流行的折旧改革思想距离实践都有相当大的差距,无法具体实施:再次,仅就逻辑上分析,没有任何一种方法可在我国现
In the past few years, due to the impact of rising prices, many people tended to try inflation inflation accounting to ensure the authenticity of accounting information and safeguard the economic interests of the company. The implementation of this system in Western countries proved to be effective, but in China, due to the differences in the economic environment, except for the fact that some stocks can be adjusted under certain conditions, there is no need for depreciation reforms. First, the unique capital cycle under public ownership changes the nature of the depreciation account. As a whole, the impact of the inflationary inflation that it has suffered has been weakened. Second, the current popularization of depreciation reforms has a considerable gap from practice and cannot be implemented. : Again, only on a logical analysis, no one method can be found in our country.