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在通货膨胀的情况下,货币贬值,物价上涨,动摇了原有企业财务会计所遵循的历史成本原则和币值不变的基本假设。企业财务会计是以货币作为统一量度来计量企业的经营活动和经营成果,在物价稳定时,按照币值不变的基本假设和历史成本原则来处理有关会计数据资料。但如果出现了通货膨胀,货币贬值,会计核算仍然以币值不变的基本假设和历史成本原则来处理有关会计数据资料,就失去了可靠的理论基础,也没什么实际意义,甚至还可能歪曲企业的实际财务状况和经营成果。对此,如何消除通货膨胀的影响,使财务会计提供出各种有用的符合实际的资料,就成了会计的一个重要问题。目前会计界有代表性的意见是按
In the case of inflation, currency devaluation and rising prices have shaken the historical cost principle followed by the original corporate financial accounting and the basic assumption of constant currency value. Enterprise financial accounting measures the company’s operating activities and operating results using currency as a unified measure. When the price is stable, relevant accounting data and data are processed in accordance with the basic assumptions of constant currency value and historical cost principles. However, if there is inflation and devaluation of the currency, accounting is still based on the basic assumptions of the currency value and historical cost principles to deal with relevant accounting data and data, which loses the reliable theoretical basis, has no practical significance, and may even distort the enterprise’s Actual financial conditions and operating results. In this regard, how to eliminate the impact of inflation, so that financial accounting provides a variety of useful and practical information, it has become an important accounting issue. At present, the representative opinion of the accounting profession is that