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在通货膨胀会计(或物价变动会计)的大量文献中,多是以对历史成本会计模式作一定程度的否定为出发点的,探讨各种通货膨胀会计模式之余,稳健者对历史成本会计模式之何去何从不置可否,激进者则直言不讳,欲以其它模式取历史成本模式而代之,本文的目的在于论证历史成本会计模式的不可替代,兼论通货膨胀会计研究之局限性。在通货膨胀环境中,历史成本会计模式所提供的信息之不足已是众所周知,笔者也完全同意,尽管如此,历史成本会计模式仍然有其继续存在的理由。
In a large amount of literature on inflation accounting (or accounting for price changes), most of them start from a certain degree of negation of the historical cost accounting model. When discussing various accounting models of inflation, Where to go or not, activists are outspoken, want to take other historical cost model instead of the model, the purpose of this paper is to demonstrate the historical cost accounting model can not be replaced, and the limitations of the study of inflation accounting. In the context of inflation, the historical lack of information provided by the accounting mode of accounting is well known and I fully agree. Nevertheless, the historical cost accounting model still has its reasons for its continued existence.