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财务会计理论是建立在会计核算四项前提基础上的,其中一项就是货币计量,而货币计量是以货币价值不变、币值稳定为条件的。但是客观现实并非如此。本世界七十年代拉美各国经历了严重的通货膨胀,几乎使各国国民经济陷于瘫痪。而目前发生在东南亚的金融风暴,彻底粉碎了亚洲经济神话,其趋势有向全球蔓延之势。种种由于通货膨胀引起的货币贬值和物价持续上升,使得以历史成本会计模式赖以建立的财务会计基础理论受到质疑,使得按历史成本会计模式输出的会计信息的可信赖程度严重降低,使财务会计基本理论正面临着严峻的挑战。
The theory of financial accounting is based on four preconditions of accounting. One of them is currency measurement, while currency measurement is based on the constant value of currency and the stability of currency value. But the objective reality is not the case. Latin American countries in the 1970s in the world experienced severe inflation, which paralyzed the national economy of almost all countries. However, the current financial crisis in Southeast Asia has completely shattered the economic myth of Asia and its trend has been spreading to the world. All kinds of currency devaluation caused by inflation and rising prices keep the basic theory of financial accounting, which is based on historical cost accounting mode, being questioned, so that the credibility of accounting information output according to the historical cost accounting model is severely reduced, making financial accounting The basic theory is facing severe challenges.