物价变动正在冲击着历史成本。首先涉及的是实物补偿问题。由于物价上升,生产过程中耗费的各种生产资料的价值,通过循环虽可按原始货币量得到补偿;但从实物角度来说,不论是国家固定资产或是材料物资,它们的补偿都得不到满足。也就是说,补偿的实物量不能保证简单再生产的需要。 其次,是会计信息的失实、会计工作质量的下降和会计职能的无法履行。历史成本与现行成本既因物价变化而脱节,按照历史成本计算所耗用的生产要素成 Price changes are impacting historical costs. The first involves the issue of compensation in kind. As the price rises, the value of the various means of production consumed in the production process can be compensated according to the original amount of money through the cycle; but from the physical point of view, no matter whether it is the state’s fixed assets or materials, their compensation must not be compensated. To meet. In other words, the amount of physical compensation cannot guarantee the need for simple reproduction. Second, the inaccuracy of accounting information, the decline in the quality of accounting work, and the inability to perform accounting functions. The historical cost and the current cost are both disconnected due to changes in commodity prices, and the production factors consumed in the historical cost calculation