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物价变动会计是适应物价持续变动的产物。它的出现,克服了历史成本会计方法在物价变动现实中的种种不足,冲击了当前指导财务会计的会计公认原则,对于现行财务会计来说,是一场具有深远意义的变革。由于我国全面推行物价变动会计的条件并不具备,应视行业、企业以及经济环境的不同而不同。对我国物价变动会计的研究应未雨绸缪,对物价变动会计的实施应循序渐进。
Price changes Accounting is the product of consistent changes in prices. Its emergence overcomes the shortcomings of the historical cost accounting method in the reality of price changes and affects the current accounting principle of guiding financial accounting. It is a far-reaching change for the current financial accounting. Due to the fact that China does not have the conditions for full implementation of price changes accounting, it should be different according to industries, enterprises and economic environment. The study of China’s accounting of price changes should take precautions, the implementation of price changes accounting should be gradual.