论物价变动会计及其研究现实意义
本站原创 论文中文摘要：物价变动作为一种市场经济条件下的普遍经济现象,一直对历史成本会计信息的真实准确有一定的影响,在通货膨胀严重的情况下,在很大程度上会妨碍财务会计履行其职能。有关物价变动会计的研究一直为西方各国所关注,在严重通货膨胀期间曾是会计界的热门课题。随着西方国家通货膨胀率的普遍回落和物价变动会计模式的停止应用,人们对物价变动会计的研究热情逐渐减弱。但是,经济形势瞬息万变,对于未来的物价走势我们难以预测,会计如何对待不可避免的物价变动的影响,正确计量资产,确认收益,保持资本,合理计算和分配利润,保证提供真实、可靠的会计信息,以及正确合理地评价企业经营业绩,仍然是今后会计工作中一个不容忽视的问题。本文介绍了物价变动概况并较详细地分析了剧烈物价变动对传统财务会计的影响。在此基础上,分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。同时分析了我国会计实务中减轻物价变动影响的做法和物价变动会计模式未曾在我国付诸实践的原因。最后指出了在当前世界范围内物价变动会计研究处于低潮的情形下,进一步研究物价变动会计的现实意义
Abstract（英文摘要）： As a kind of common economic phenomenon, changing price always has great effect on historical cost accounting system, which to some extent, hinders financial accounting performing its functions. The research of changing price accounting had ever gained great attention all over the world. With the worldwide decline of inflation rate, the research of changing price accounting gradually fades out. However, economic situation always changes a lot, we should not hold optimistic attitude blindly to the future economic tendency. So how to treat the influence of changing price, measure assets correctly, confirm profits, preserve capital, calculate and distribute profit rationally , guarantee providing true and reliable accounting information, evaluate management performance are still what accounting should take seriously.This article introduces the general condition of changing price and analyzes the effect acute changing price exerts on conventional accounting in detail. At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models. Then this article summarizes the accounting methods of alleviating the effects of changing price and the development process of changing price accounting in China, then analyses the reasons why changing price accounting is not carried out in our country.Finally this article points out the practical significance of further researching changing price accounting, especially when it has not been a hot topic. Considering the practical condition, this article puts forward some ideas about how to apply the theories and thoughts of changing price accounting to practical accounting management work at current phase.
论文关键词： 物价变动；会计信息质量；物价变动会计；模式；研究意义；
Key words（英文摘要）： changing price；the quality of accounting information；changing price accounting；model；research significance；
Abstract（英文摘要）： As a kind of common economic phenomenon, changing price always has great effect on historical cost accounting system, which to some extent, hinders financial accounting performing its functions. The research of changing price accounting had ever gained great attention all over the world. With the worldwide decline of inflation rate, the research of changing price accounting gradually fades out. However, economic situation always changes a lot, we should not hold optimistic attitude blindly to the future economic tendency. So how to treat the influence of changing price, measure assets correctly, confirm profits, preserve capital, calculate and distribute profit rationally , guarantee providing true and reliable accounting information, evaluate management performance are still what accounting should take seriously.This article introduces the general condition of changing price and analyzes the effect acute changing price exerts on conventional accounting in detail. At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models. Then this article summarizes the accounting methods of alleviating the effects of changing price and the development process of changing price accounting in China, then analyses the reasons why changing price accounting is not carried out in our country.Finally this article points out the practical significance of further researching changing price accounting, especially when it has not been a hot topic. Considering the practical condition, this article puts forward some ideas about how to apply the theories and thoughts of changing price accounting to practical accounting management work at current phase.
论文关键词： 物价变动；会计信息质量；物价变动会计；模式；研究意义；
Key words（英文摘要）： changing price；the quality of accounting information；changing price accounting；model；research significance；