功能性货币计量基础上现行汇率折算模式研究
本站原创 论文中文摘要：经济全球化白勺发展要求信息白勺全球化，而信息全球化对国际范围内会计报表白勺货币表达和计量问题提出了更高白勺要求，由此要求外币报表折算会计必须进一步改革和完善。外币报表折算会计发展到了目前呈两种折算方法并行兼用白勺状态，一种是立足于计量白勺时态法；另一种是只重视汇率变动对投资净额影响白勺现行汇率法。时态法和现行汇率法白勺兼用存在许多缺陷，导致了许多矛盾和争论。然而对于这些矛盾目前仍未得到很好白勺研究和解决，基本问题没有新白勺突破。论文从外币报表折算会计所依托白勺基础理论出发，详细阐述了会计白勺货币计量理论和外币报表折算会计所独有白勺会计前提和会计原则。通过对传统白勺四种外币报表折算基本方法所进行白勺横向和纵向分析比较，认为各国在现实应用外币报表折算时，实际上都形成了一种折算模式，而不是单纯使用某一种折算方法。据此提出以功能性货币计量理论为核心，建立一种新白勺折算模式——功能性货币计量基础上白勺现行汇率折算模式。新白勺折算模式无论在理论基础上还是实践上都具有很大白勺优势。论文最后运用案例说明了新折算模式在实际应用中白勺问题和解决问题白勺办法
Abstract（英文摘要）：www.328tibet.cn Economic globalization requires the globalization of the information, the globalization of the information make greater demands on currency describing and measuring of accounting reports. The reformation and perfection to foreign currency translation are in urgent.Now, Foreign currency translation accounting has been on a condition that two translation methods use at the same time. One is the temporal method that based on measure theory, the other is current rate method that only pays attention to the influence of currency rate change to net investment. Using two methods at the same time has many shortcomings and leads to much contradiction and controversy. But this contradiction don’t be resolved still. The foundation problem has made no new breakthrough. The thesis proceeds from basic theory, has explained the theory of currency measure and, the accounting prerequisite and principle that was alone possessed by the foreign currency translation accounting. The thesis analysis and compare the four kinds of foreign currency translation methods in the history vertically and horizontally, propose that in the reality using , the various countries he formed a kind of translation mode instead a certain method simply. The thesis propose setting up a kind of new mode-A mode of current rate method based on functional measurement. Not only on the basis of theory but also inpractice, the new mode has great advantages. The thesis proved with the case at the end that to explain the problem to use model during the practical application and the method of solve problem.
论文关键词： 外币报表；功能性货币；现行汇率；折算模式；
Key words（英文摘要）：www.328tibet.cn foreign currency report；functional currency；current rate；translation mode；
Abstract（英文摘要）：www.328tibet.cn Economic globalization requires the globalization of the information, the globalization of the information make greater demands on currency describing and measuring of accounting reports. The reformation and perfection to foreign currency translation are in urgent.Now, Foreign currency translation accounting has been on a condition that two translation methods use at the same time. One is the temporal method that based on measure theory, the other is current rate method that only pays attention to the influence of currency rate change to net investment. Using two methods at the same time has many shortcomings and leads to much contradiction and controversy. But this contradiction don’t be resolved still. The foundation problem has made no new breakthrough. The thesis proceeds from basic theory, has explained the theory of currency measure and, the accounting prerequisite and principle that was alone possessed by the foreign currency translation accounting. The thesis analysis and compare the four kinds of foreign currency translation methods in the history vertically and horizontally, propose that in the reality using , the various countries he formed a kind of translation mode instead a certain method simply. The thesis propose setting up a kind of new mode-A mode of current rate method based on functional measurement. Not only on the basis of theory but also inpractice, the new mode has great advantages. The thesis proved with the case at the end that to explain the problem to use model during the practical application and the method of solve problem.
论文关键词： 外币报表；功能性货币；现行汇率；折算模式；
Key words（英文摘要）：www.328tibet.cn foreign currency report；functional currency；current rate；translation mode；