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所谓物价变动会计就是反映和剔除物价变动对会计信息影响的会计核算程序和方法。在社会主义市场经济条件下存在着物价变动的严酷现实,因而我们很有必要选择物价变动会计。一、社会主义市场经济对物价变动会计的客观要求(一)市场经济条件下物价变动的一般和特殊原由物价变动实质上是生产价格的变动,它一般受制于以下几个因素:1、劳动生产率变化。劳动生产率的变化必然会引起生产某种产品的社会必要劳动时间的相应变化,从而使得商品价值发生同向变化,最终导致物价涨跌。
The so-called price change accounting is the accounting procedure and method of reflecting and removing the impact of price changes on accounting information. Under the conditions of the socialist market economy, there are harsh realities of price changes, and it is therefore necessary for us to choose price change accounting. I. Objective requirements of the socialist market economy on accounting for price changes (I) General and special reasons for price changes under market economy Price changes are essentially changes in the price of production. It is generally subject to the following factors: 1. Labor productivity Variety. The change in labor productivity will inevitably lead to a corresponding change in the socially necessary labor time for the production of a certain product, which will cause the same change in the value of the commodity, and ultimately lead to a rise or fall in the price.