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早在十九世纪初,西方就开始了对物价变动会计的研究,近几年我国的会计界也对之进行了探讨,针对我国的实际情况提出了许多见解和设想,但都没有达到统一的认识,对是否实行物价变动会计,及实行何种物价变动会计等还存在着分歧,我想通过对以下几个问题的分析谈谈自己的一点看法。一、有无必要反映物价变动对会计的影响物价变动很早就成为困扰西方发达国家和一些发展中国家的问题。物价变动反映为商品价格的上涨或下跌,但通常的情况则较多反映为物价上涨,即通货澎胀,尤其第二次世界大战以后,通货膨胀几乎成为世界范围内的问题。我国近几年来,由于通货膨胀和实行价格改革导致物价持续上涨,从今年看已经超过10%,前景不容乐观。
As early as the beginning of the nineteenth century, the West began to study the accounting of price changes. In recent years, the accounting circles of our country have also discussed it. Many opinions and assumptions have been put forward based on the actual situation in our country, but none have reached a consensus There are still differences over whether or not to implement accounting for price changes and what kind of accounting for price changes should be implemented. I would like to share my point of view through the analysis of the following issues. First, whether it is necessary to reflect the impact of price changes on accounting Earlier the price changes have become troubled western developed countries and some developing countries. The price changes are reflected in the rise or fall of commodity prices, but the general case is more reflected in price increases, that is, the inflationary inflation. Especially after World War II, inflation was almost a problem in the world. In recent years in our country, prices have risen continuously due to inflation and the implementation of price reform, which has exceeded 10% this year. The outlook is not optimistic.