论物价变动会计及其在我国应用
本站原创 论文中文摘要：近年来我国经济发展迅速,社会经济不断变化,尤其物价变动频繁,2008年前两个月,节节攀升白勺物价更是成为社会关注白勺焦点,2008年1月份CPI同比上涨7.1%,2月份CPI涨幅高达8.7%,创下自1996年6月份以来白勺新高。这使我国传统财务会计白勺理论与实务都受到了很大白勺影响。本文阐述了物价变动会计白勺概念及其理论基础,通过对比,剖析、评价了物价变动会计白勺三种主要会计模式。我国白勺物价变动会计白勺研究起步较晚,物价变动会计白勺应用水平还比较落后,而且我国幅员辽阔,经济发展不平衡,根据这些客观情况,我们可以针对不同地区和行业白勺特点采用不同白勺物价变动会计模式。同时无论是国家、企业和个人都应做出相应白勺努力为推行物价变动会计提供良好白勺经济环境。由此,研究物价变动会计白勺理论基础和主要会计模式对我国有着重要白勺实践意义
Abstract（英文摘要）：www.328tibEt.cn Price fluctuation , in the world , has become a basic economic characteristics. In recent years, China has rapid economic development,and the economy constantly changes. Since the second half year of 2007, the prices he risen steadily. In the first two months of 2008, high price became the focus of the society. This makes traditional financial accounting theory and practice he been through with so many impact that traditional financial accounting statements can not play a good role. We can find that, when price dramatically changes, accounting information based on the traditional financial accounting statements can not reveal the facts. So it is difficult for investors, creditors and other users of accounting statements to know the real situation of enterprises, operating results, and to make the right decisions. It is a problem that can not be overlooked, that is how to eliminate the impact of price changing, and guarantee the authenticity, reliability and relevance of accounting information. Price-change accounting is a method that reflects and eliminates the impact of price changing by adjusting traditional financial accounting statements with some price information. Price-change accounting is the extension and development of traditional financial accounting. Thus, research on the theoretical basis and models of price-change has important practical significance for China.In this paper, we analyze the impact and influence that price changing brings to traditional financial accounting statements and compare three models of price-change accounting. We conclude that, according to the current economic characteristics, we can choose different models of price-change accounting in accordance with different features of industry. Along with the constant development of China’s economy and the demand of economic globalization, price -change accounting is a new area of accounting academics, and still needs to be continually developed and perfected. This paper consists of six parts.Part 1 describes the reasons for the price changing, and the influence on the traditional financial accounting statements. Just for this reason, price-change accounting emerged.Part 2 analyses the theoretical of price-change accounting. Part 3 discusses one key point of the paper, which researches and compares the three major modes of price-change accounting, and then it describes the methods that adjust traditional financial accounting statements with some price information. Finally, we make a comparison among three major models about their advantages, disadvantages and applicability.Part 4 and part 5 describe the application of price-change accounting in the international and domestic firstly. On this basis, in the view of the current economic situation we analyses the necessity of price-change accounting in China. We can choose different models of price-change accounting based on the characteristics of different industries. At last, we study the difficulties of implementation of price-change accounting in China, and then give some suggestions.Part 6 is the conclusion.
论文关键词： 物价变动；物价变动会计；应用；政策建议；
Abstract（英文摘要）：www.328tibEt.cn Price fluctuation , in the world , has become a basic economic characteristics. In recent years, China has rapid economic development,and the economy constantly changes. Since the second half year of 2007, the prices he risen steadily. In the first two months of 2008, high price became the focus of the society. This makes traditional financial accounting theory and practice he been through with so many impact that traditional financial accounting statements can not play a good role. We can find that, when price dramatically changes, accounting information based on the traditional financial accounting statements can not reveal the facts. So it is difficult for investors, creditors and other users of accounting statements to know the real situation of enterprises, operating results, and to make the right decisions. It is a problem that can not be overlooked, that is how to eliminate the impact of price changing, and guarantee the authenticity, reliability and relevance of accounting information. Price-change accounting is a method that reflects and eliminates the impact of price changing by adjusting traditional financial accounting statements with some price information. Price-change accounting is the extension and development of traditional financial accounting. Thus, research on the theoretical basis and models of price-change has important practical significance for China.In this paper, we analyze the impact and influence that price changing brings to traditional financial accounting statements and compare three models of price-change accounting. We conclude that, according to the current economic characteristics, we can choose different models of price-change accounting in accordance with different features of industry. Along with the constant development of China’s economy and the demand of economic globalization, price -change accounting is a new area of accounting academics, and still needs to be continually developed and perfected. This paper consists of six parts.Part 1 describes the reasons for the price changing, and the influence on the traditional financial accounting statements. Just for this reason, price-change accounting emerged.Part 2 analyses the theoretical of price-change accounting. Part 3 discusses one key point of the paper, which researches and compares the three major modes of price-change accounting, and then it describes the methods that adjust traditional financial accounting statements with some price information. Finally, we make a comparison among three major models about their advantages, disadvantages and applicability.Part 4 and part 5 describe the application of price-change accounting in the international and domestic firstly. On this basis, in the view of the current economic situation we analyses the necessity of price-change accounting in China. We can choose different models of price-change accounting based on the characteristics of different industries. At last, we study the difficulties of implementation of price-change accounting in China, and then give some suggestions.Part 6 is the conclusion.
论文关键词： 物价变动；物价变动会计；应用；政策建议；