在国际通货膨胀会计的发展进程中，现时成本会计是通货膨胀会计发展的最高阶段，它主要为经济发达国家所采用。从现实角度讲，发展中国家仍然使用一般物价水平会计，用以削弱通货膨胀对会计报表所带来的消极影响，它是通货膨胀会计发展的中级阶段。一、一般物价水平会计的特点 In the process of the development of international inflation accounting, current cost accounting is the highest stage of the development of inflation accounting. It is mainly adopted by economically developed countries. From a practical point of view, developing countries still use general price level accounting to weaken the negative impact of inflation on accounting statements. This is an intermediate stage in the development of inflation accounting. First, the general price level accounting characteristics