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我国十年改革,取得了举世瞩目的成绩。但近年来出现的通货膨胀,不仅给国民经济和人民生活带来严重影响,也对以历史成本为基础的财务会计制度产生很大的冲击,它动摇了会计计量中币值不变这一基本假定。 1.资产的价值帐实不符。 2.企业再生产难以维持。生产过程中消耗的各种物质要素不仅要从价格上得到补偿,而且要从实物上得到补偿,这是保证社会主义再生产过程顺利进行的最基本条件。在物价稳定、币值不变的情况下,资产的实物补偿与价格补偿基本上是一致的。但在通货膨胀下,由于货币贬值,购买力下降,单纯从货币形式上的补偿,就不能保证再生产过程在原有规模上进
Ten years of reforms in China have made remarkable achievements. However, the inflation that has emerged in recent years not only has a serious impact on the national economy and people’s lives, but also has a great impact on the historical cost-based financial accounting system. It has shaken the basic assumption that the currency value in accounting measurement is unchanged. . 1. The value of the assets does not correspond. 2. Enterprise reproduction is difficult to maintain. The various material elements consumed in the production process must be compensated not only from the price but also from the physical object. This is the most basic condition for guaranteeing the smooth progress of the socialist reproduction process. With stable prices and constant currency values, the physical compensation and price compensation of assets are basically the same. However, under inflation, due to the devaluation of the currency and the decline in purchasing power, the mere remedy of monetary forms cannot guarantee that the reproduction process will progress in the original scale.