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长期以来,在对企业经济活动进行记录、分类、加工及整理过程中,人们一般假定物价是相对稳定的,但是现实并非如此。当今,物价变动已经成为世界范围内的一种经济现象。而且,从过去的一个相当长的时期看,物价的上涨和下跌并不能相互抵销。这使得历史成本会计模式下的会计信息的可信度逐渐降低,使财务会计面临着严重的挑战。现存的会计理论是以历史成本会计模式为前提的,它是会计的最基本模式,我国一直沿用历史成本会计这一模式,当今世界上绝大多数国家仍采用这种会计模式。历史成本会计模式历史悠久,应用广泛,轻易否定它是不现实的。但是近年来,由于物价变动的幅度大、范围广,这使历史成本会计模式遭到了越来越多的责难,它使得以往的一些会计理论问题似乎难圆其说。
For a long time, in the process of recording, classifying, processing, and sorting corporate economic activities, people generally assume that prices are relatively stable, but this is not the case. Today, price changes have become an economic phenomenon worldwide. Moreover, from a relatively long period of time in the past, price increases and declines cannot offset each other. This makes the credibility of the accounting information under the historical cost accounting model gradually reduced, making financial accounting face serious challenges. The existing accounting theory is premised on the historical cost accounting model. It is the most basic model of accounting. China has always used the historical cost accounting model, and most countries in the world still adopt this accounting model. Historical cost accounting model has a long history and wide application. It is unrealistic to negate it easily. However, in recent years, due to the large range and wide range of price changes, the historical cost accounting model has received more and more censure. It makes some previous accounting theory problems difficult to justify.