资本保全理论对物价变动会计的影响分析  

Analysis of Impacts of Capital Maintenance Theory on the Accounting for Changing Prices

作　　者：郑淘[1] 

机构地区：[1]苏州市职业大学,江苏苏州215104

出　　处：《财会通讯（下）》2012年第8期3-5,129,共3页Communication of Finance and Accounting

摘　　要：近来物价攀升再度成为社会各界的敏感话题,如何面对物价变动现实,恰当地解决物价变动引发的会计理论问题,消除物价变动对会计事务的影响,已成为会计界关心的问题。本文对此进行了研究。Recently, the increase of price level has once again caught the public’s attention. How to face this reality? How to properly solve the accounting theory problem caused by the price change? How to eliminate the impact of price change on accounting affairs? These issues have become major concerns in the accounting field.

关 键 词：物价变动会计 资本保全 一般物价水平会计模式 现行成本会计模式 

分 类 号：F714[经济管理—产业经济] F233