多年来,中外会计工作者采用过不少方法来保持物资财产的价值,使企业能有维持再生产的生命力。集诸法之优点,笔者认为可拟定一个保值会计的模式:以经济业务发生时的原始凭证入帐是基本的不能改的工作方法,与之联系的计价、算帐的现行会计工作系统也不能丢掉,而要增加工作内容,用物价指数调整恢复被通货膨胀贬低了的价值,完善现行会计之不足。调整时间可随国家公布指数制度进行。调整办法是调整资金平衡表和利润表,具体步骤是:①把各时期的指数折算为编制报表时的 Over the years, Chinese and foreign accounting staff have used many methods to maintain the value of goods and property, so that enterprises can maintain the vitality of reproduction. With the advantages of various methods, the author believes that a hedged accounting model can be drawn up: The entry of the original vouchers at the time of economic business is a basic non-reformable working method, and the current accounting work system linked to valuation and accounting cannot Lose, but to increase the content of work, use the price index adjustment to restore the value devalued by inflation, and improve the current accounting deficiencies. The adjustment time can be carried out with the national announcement of the index system. The adjustment method is to adjust the balance sheet and profit statement. The specific steps are: 1 to convert the index of each period into the report