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近年来,围绕会计模式问题的研究,会计理论界人士提出了许多设想和意见,如现行购买力会计模式、现行成本会计模式等,企图消除通货膨胀环境下成本补偿不足、会计信息失真、资产遭受侵蚀的现象。然而,关于会计模式的研究,存在理论脱离实际、理想离现实太远甚至以偏概全的现象。这既不利于解决目前困扰人们的会计实际问题,也不利于会计理论研究的继续深入。基于这种考虑,笔者认为,研究会计模式,应当在构造未来会计理想模式的同时,寻求现阶
In recent years, many people in the field of accounting theory put forward many assumptions and suggestions, such as the current purchasing power accounting mode and the current cost accounting mode. In an attempt to eliminate the problem of insufficient cost compensation in the inflationary environment, the distortion of accounting information and the erosion of assets The phenomenon. However, the study on the accounting model shows that the theory is out of practice and the ideal is too far from the reality or even over-generalization. This is not conducive to solving the current accounting problems that plague people, nor is it conducive to the further study of accounting theory. Based on this consideration, the author believes that the study of accounting models, accounting should be constructed in the future ideal mode of accounting, while seeking the present