一、我国是否有必要研究物价变动会计早在30年代,西方国家就有人研究物价变动会计,但是直至1979年10月,才出现了英语国家第一份经官方认可的有关物价变动的会计准则——美国“财务会计准则公告(FAS33)——财务报告与物价变动”,而且执行得很不得力,受到企业界多数人的批评与抵制。是什么原因使西方发达国家实施物价变动会计受到如此之大的阻力呢?我们认为,问题不在于物价 First, whether it is necessary for China to study accounting for price changes As early as the 1930s, some people in western countries studied price changes accounting. However, it was not until October 1979 that the first officially approved accounting standard for price changes in English- - The United States “Financial Accounting Standards Notice (FAS33) - Financial Reporting and Price Changes”, and the implementation of very ineffective, by the majority of business criticism and resistance. What makes the accounting for price changes in the developed western countries so much resistance? In our opinion, the problem is not prices