当前,我国物价持续剧烈上涨,通货膨胀率已达两位数水平。这种状况,使社会经济生活发生了一定程度的混乱,也给会计理论和实务带来一系列问题。如何反映通货膨胀对会计信息的影响,消除物价变动在会计核算中造成的不良后果,更好地发挥会计在经济管理工作中的重要作用,已成为会计界普遍关注的问题。本文试图就物价变动会计的几个基本问题进 At present, China’s prices have continued to rise sharply, and the inflation rate has reached double-digit levels. This situation has caused a certain degree of confusion in social and economic life, and also brought a series of problems to accounting theory and practice. How to reflect the impact of inflation on accounting information, eliminate the adverse consequences caused by price changes in accounting, and better play the important role of accounting in economic management, has become a common concern in the accounting profession. This article attempts to introduce several basic issues in accounting for price changes.