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目前,会计界对物价变动会计和通货膨胀会计的理解很不一致。有的将物价变动会计和通货膨胀会计理解为同一概念,并认为在西方国家称通货膨胀会计,在我国则称物价变动会计,有的认为两者的含义有所不同。如孙昌湘同志在《世界各国采用通货膨胀会计的情况和启示》一文中指出:“通货膨胀会计又名价格变动会计,是为了消除或减轻价格变动对会计正确反映的干扰所采用的一种方法。”①而曲晓辉同志在《关于物价变动会计的几个问题》一文中则提出:“物价变动会计与通货膨胀会计的含义有所不同。从概念上说,前者包含后者。”②笔者认为:物价变动会计和通货膨胀会计是两个不同的概念,两者既有联系又有区別,它们具有共同的理论基础,但它
At present, the accounting profession’s understanding of price-changing accounting and inflation accounting is very different. Some people think that price change accounting and inflation accounting are the same concept. They think that inflation accounting is called in western countries and price change accounting is called in our country. Some people think the meanings of the two are different. For example, Comrade Sun Changxiang pointed out in his article “Circumstances and Enlightenment of Adopting Inflation Accounting in Various Countries in the World”: “Inflation accounting, also known as price change accounting, is a method used to eliminate or mitigate the interference that price changes correctly reflect on accounting. In his article ”On Several Problems of Price Variance Accounting,“ Comrade Qu Xiaohui put forward the following: ”The meaning of accounting for changes in accounting differs from that of inflation accounting. Conceptually, the former includes the latter." ② The author It is believed that price change accounting and inflation accounting are two different concepts. They are both connected and different, and they have a common theoretical basis, but it