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物价变动,这一现代经济生活中的日常因子,缘起国际市场与流通、新科技革命、货币价值变动、劳动生产率提高、供求关系变化、竞争与垄断等系列因素,日益形成了其对传统会计理论与实务的事实突破。笔者认为,物价变动对于传统会计所基于的部分基本假设的冲击已成事实,桎梏说则显得激进,毕竟传统假设下的会计实务真实、准确地刻画了彼时彼地客观而清晰的经济图景。因而,将以资本保全理论为基础的物价变动会计作为传统会计的补充,构建共生共融的统一会计体系无疑会使现代会计理论更加丰满与包容。
The price changes, the daily factors in this modern economic life, come from the series of factors such as the international market and circulation, the revolution of new science and technology, the change of currency value, the increase of labor productivity, the change of supply and demand, competition and monopoly, Facts and practical breakthroughs. The author believes that the impact of price changes on some basic assumptions on which traditional accounting is based has become a reality, and that the theory is radical. After all, the accounting practices under the traditional hypotheses truly and accurately portray the objective and clear economic picture of that period. Therefore, accounting for the change of price based on the theory of capital preservation, as a complement to traditional accounting, the construction of a unified accounting system of symbiosis will undoubtedly make the modern accounting theory more full and inclusive.