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物价变动是现代世界经济的特点之一。正因如此,物价变动问题也成为现代会计的3大课题之一。我国现阶段处在社会主义初级阶段,实行的是有计划的商品经济,部分物价逐步放开,出现了物价变动现象。因此,有必要对我国物价变动的会计对策进行探讨。一、物价变动对传统会计的冲击传统会计是由一系列理论和方法组成的有机体系,而理论又以会计目标为起点,在会计假设和会计概念基础上,按照一定的原则构成
Price changes are one of the characteristics of the modern world economy. Because of this, the issue of price changes has also become one of the three major topics in modern accounting. At the present stage of our country, we are in the initial stage of socialism. We implement a planned commodity economy. Part of the prices have been gradually liberalized and prices have fluctuated. Therefore, it is necessary to discuss the accounting policy of price change in our country. First, the impact of price changes on traditional accounting Traditional accounting is a series of theories and methods composed of organic systems, and the theory of accounting goals as a starting point in accounting hypotheses and accounting concepts, based on certain principles constitute