一、在会计计量上,历史成本原则已经发生动摇历史成本所提供的信息具有客观性和可查证的优点,但它是建立在币值不变假设基础之上的。当币值出现大幅度波动时,“币值不变假设”不再存在,那么,以历史成本为基础的会计信息也就失去了准确、客观地反映企业财务状况和经营水平的作用。我们知道,通货膨胀已成为现代经济领域里 First, in accounting measurement, the historical cost principle has been shaken Historical information provided by the information has the objectivity and verifiable advantages, but it is based on the assumption of constant currency. When the currency value fluctuates drastically, the “constant value of currency” no longer exists. Therefore, the accounting information based on the historical cost also loses the role of accurately and objectively reflecting the financial status and operating level of the enterprise. We know that inflation has become a modern economy