会计计量采用历史成本原则导致了较多的批评。物价变动条件下,局限于历史成本的传统会计反应迟钝、单调、片面,难以适应社会经济环境的变化莫测,所取得会计信息之相关性方面远远不能满足需求,但现在历史成本原则仍为各国会计计量之首选原则,其原因是手工条件下物价变动会计在可靠性方面具有难以弥补的缺陷,但随着计算机技术、网络技术、人工智能技术的迅猛发展,为物价变动会计的广泛应用提供有利条件。 一、手工条件下物价变动会计存在的缺陷 The historical cost principle of accounting measurement led to more criticism. Under the condition of price fluctuation, the traditional accountant limited to the historical cost has a unresponsive, monotonous and one-sided situation that is difficult to adapt to the unpredictable changes in the social and economic environment. The correlation between the obtained accounting information can not meet the demand far. However, the historical cost principle is still The first principle of accounting measurement in various countries is that the accounting of price changes under manual conditions has the defects that it is difficult to make up for the reliability. However, with the rapid development of computer technology, network technology and artificial intelligence technology, it provides the wide application of price change accounting Favorable conditions First, under manual conditions accounting changes in accounting defects