一、通货膨胀对会计的影响使用货币计量经济业务是传统会计的一项基本假设。依据这项假设,会计人员才有可能对企业的资产、负债收入和费用进行计量,才有可能编制和提供会计报表。但是,会计人员在使用贷币计量这一假设时,是以“币值本身稳定不变,即使发生变动,其变动幅度也很小,并不影响它的计量功能”为前提的。但由于第二次世界大战以后,主要西方国家的贷币价值经常处于大幅度的变动之中,全世界各国普遗地受到了通货膨胀的影响。通货膨胀冲击着传统会计,主要表现在以下几个方面: First, the impact of inflation on accounting The use of currency to measure economic business is a basic assumption of traditional accounting. Based on this hypothesis, it is possible for accountants to measure the assets and liabilities of the enterprise and the costs, so that it is possible to prepare and provide accounting statements. However, when accounting personnel use the assumption of credit measurement, the assumption is that the “currency value itself is stable and its change is small even if the change does not affect its metrological function.” However, since the World War II, the value of the currencies of the major Western countries is often undergoing significant changes. As a result, the world has been affected by inflation. The impact of inflation on traditional accounting, mainly in the following areas: