浅议通货膨胀会计的适用性□安楠陈斐现在理论界认为，以历史成本为计价原则的传统会计核算模式，在通货膨胀的情况下，已不能正确、真实地计价、评估财产和确定收益，不能提供赖以决策的会计信息，从而提出了不变币值会计模式、现行成本会计模式及现行成本不变币值会计模... The Applicability of Inflation Accounting □ An Nan Chen Fei Nowadays, the theoretical circles hold that the traditional accounting mode based on the historical cost is unable to accurately and truthfully evaluate, evaluate and determine the revenue under the condition of inflation , Can not provide the accounting information that depends on the decision-making, thus put forward the constant currency accounting mode, the current cost accounting mode and the current cost constant ...