一、通货膨胀对传统财务会计的巨大冲击通贷膨胀的重要标志,一是货币贬值,二是物价上涨.它对传统财务会计的冲击,表现在两个方面: (一)理论方面众所周知,传统财务会计,是建立在币值稳定和历史成本原则基础之上的,通货膨胀的持续和发展,动摇了币值稳定这一基本假设,于是产生了对资产的计价是否仍道循历史成本原则的疑问。因为财务会计主要提供用货币表示的经济信息,所以货币作为计量单位并无非议之处。但是我们如果在衡量企业生产经营的财务状况及其财务成果时,考虑到时间价值因素,不能把货币尺度同公尺、公斤等度量单位同样看待。货币的币值不仅直接反映生产其本身所需要的社会必要劳动时间的耗费,而且还受到 First, the huge impact of inflation on the traditional financial accounting Important signs of inflation, one currency devaluation, the second is price inflation and its impact on the traditional financial accounting, manifested in two aspects: (A) the theory As we all know, the traditional Financial accounting is based on the principle of stable currency and historical cost. The persistence and development of inflation and the basic assumption that monetary value is stable have led to doubt whether the valuation of assets still follows the historical cost principle. Because financial accounting primarily provides economic information in monetary terms, there is no objection to the use of currency as a unit of measurement. However, if we measure the financial status of the production and operation of a company and its financial results, we can not treat the monetary measure as the same as the metric measure and the kilogram measure in consideration of the time-value factor. The monetary value of money reflects not only directly the cost of socially necessary labor time required to produce itself but also