对物价变动会计基本模式进行评价,应从相容性、客观性、有用性、实用性、效益性和可审计性等方面进行综合地考察。现阶段我国在总体上可以建立以传统会计为主、以物价变动会计为辅的主从结构,或建立管理会计下的物价变动会计;企业应根据其本身的具体情况,选择适用的物价变动会计模式。 Evaluating the basic pattern of price change accounting should comprehensively examine the aspects of compatibility, objectivity, usefulness, practicability, profitability and audibility. At this stage in our country, on the whole, we can establish a master-slave structure that is dominated by traditional accounting and complemented by accounting for price changes or establish accounting for price changes under management accounting. Enterprises should choose the applicable accounting for price changes based on their own specific circumstances mode.