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通货膨胀会计或称物价变动会计,是指为了消除通货膨胀影响而制定的会计方法和程序。它是现代财务会计的一个新的分支。在我国社会主义市场经济运作中,也出现了通货膨胀的问题,这使得按历史成本计价原则和以货币计量假设为基础所提供的会计信息,越来越不切合实际。笔者认为,应研究探讨适用于我国的通货膨胀会计制度,使会计能够更好地适应经济改革并促进经济的发展。一、现行历史成本会计的局限性
Inflation accounting or price change accounting refers to the accounting methods and procedures for eliminating the effects of inflation. It is a new branch of modern financial accounting. In China’s socialist market economy, inflation has also emerged, making it increasingly unrealistic to base both historical cost accounting principles and accounting information based on monetary measurement assumptions. The author believes that we should study and study the inflation accounting system applicable to our country so that the accounting can better adapt to economic reform and promote economic development. First, the limitations of the current history of cost accounting