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物件变动会计是在物价有大幅度波动的情况下为保证财务信息的真实性对传统历史成本会计的改进。这种改进改变了原有的计量单位及计量基础,对很多方面都有一定的影响。因此,本文首先介绍了物价变动会计的发展历程、理论基础和相关内容,接着将从对传统会计理论、会计信息质量和会计信息使用者以上几个方面的影响进行说明,简单的阐述物件变动会计对历史成本会计的影响,最后作者提出自己对物件变动会计的理解。
Object change accounting is the improvement of the traditional historical cost accounting in order to ensure the authenticity of the financial information under the circumstance of the price volatility. This improvement has changed the original unit of measurement and measurement basis and has a certain impact on many aspects. Therefore, this paper firstly introduces the development history, theoretical basis and related content of price change accounting. Then it will explain the influence of traditional accounting theory, accounting information quality and users of accounting information in the above aspects. The impact of historical cost accounting, the final author put forward his understanding of the object change accounting.