近半个世纪以来,持续的通货膨胀一直困扰着西方的经济,同时传统的会计模式也受到很大的冲击。在通货膨胀情况下,以历史成本为基础编制财务报表,它所提供的信息必然脱离实际,从而给报表的使用者(投资者、债权人、银行)和管理当局以错误的信息,使其难以正确判断企业的经营实际和真实财 For nearly half a century, persistent inflation has been plaguing the western economy, and the traditional accounting model has also been greatly affected. In the case of inflation, the preparation of financial statements on the basis of historical cost, the information it provides must be divorced from reality, giving the users (investors, creditors, banks) and management authorities of the statements incorrect information that makes it difficult to correct Judgment of the actual business operations and real estate