一、物价上涨对传统会计核算的挑战1、物价上涨对会计核算的计量基础提出了疑难。众所周知,传统会计核算的计量基础是历史成本,反映在财务报表上的资产价值是购置该项资产时所实际耗费的成本,企业的收益取决于企业的收入及与企业收入配合的按历史成本计量的已经消耗的资产价值转化而来的费用。显然, First, the rising price of traditional accounting challenges 1, the rise in the price of accounting accounting measurement basis raised difficult questions. As is known to all, the measurement basis of traditional accounting is historical cost, and the value of assets reflected in the financial statements is the actual cost incurred in purchasing the assets. The income of an enterprise depends on the income of the enterprise and is measured at historical cost in accordance with the company’s income. The cost of the value of assets that have already been consumed. Obviously,