物价变动会计是会计学的一个新领域,也是会计理论和会计实务研究的新课题。本文阐述了物价变动的涵义、类型。从“持续剧烈的物价变动对会计基本假设之一的币值不变的影响”等三个方面重点对物价变动对财务会计和财务报告的影响进行了论述。对物价变动会计理论基础中的财务资本保持观与实体保持观两大学术观点进行了分析。 Price change accounting is a new field of accounting, accounting theory and accounting practice is also a new topic. This article describes the meaning and type of price changes. From three aspects of “the constant and drastic price change on the basic value of one of the basic accounting assumptions ” and other three aspects of the impact of price changes on financial accounting and financial reporting were discussed. Analyzes two academic views of financial capital preservation and entity maintenance on the basis of accounting theory of price fluctuation.