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近年来,在经济体制改革中,价格体制已经作了一些相应的改革。1984年起,国家允许企业在完成国家计划后所超产的生产资料,可在国家定价的基础上加价出售;1985年,又开放了计划外生产资料价格,这些生产资料的购销价格,随行应市,因而又出现了议价和自由贸易价;另外,对不合理的价格体系和比价关系,也进行了有计划的调整,而调整也必然要引起价格变动。价格变动的客观事实对传统会计核算模式必然会产生影响,这可从下列几点看出来: 1、传统会计核算模式按历史成本计价,在物价上涨以后,企业原有库存物资价值不会变动,转移于产品成本的价值就低子现行价格水平,不能使
In recent years, in the economic system reform, the price system has made some corresponding reforms. Since 1984, the state has allowed enterprises to overproduce production materials after completing the national plan, which can be increased and sold on the basis of national pricing. In 1985, the prices of unplanned production materials were also opened. The purchase and sales prices of these means of production are accompanied by market demand. As a result, bargaining prices and free trade prices have emerged; in addition, there have been planned adjustments to unreasonable price systems and price relations, and adjustments will inevitably lead to price changes. The objective facts of price changes will inevitably affect the traditional accounting model. This can be seen from the following points: 1. The traditional accounting model is calculated based on historical cost. After the price rises, the original inventory value of the company will not change. The value transferred to the product cost is lower than the current price level and cannot be