论通货膨胀会计对传统会计基本理论和方法的推动和发展  

The Promotion and Development of Inflation Accounting on Traditional Accounting Basic Theory and Method

作　　者：刘振伟[1] 

机构地区：[1]营口职业技术学院经济管理系,营口115000

出　　处：《价值工程》2014年第2期152-153,共2页Value Engineering

摘　　要：通货膨胀直接干扰了人们对企业经济活动的正确判断。2007年美国次贷危机爆发以来,我国也面临着巨大的通货膨胀压力。运用通货膨胀会计可以提高会计信息的质量。一直以来,我们国家人民币形成了外升内贬的奇怪情况,持续上涨的物价水平严重困扰着政府的决策者和企业的经营发展。越来越多的企业开始研究和探讨通货膨胀会计。我国通货膨胀会计模式的研究应未雨绸缪,而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴意义。The inflation directly interferes with the people to judge the economic activities of enterprises. Since the outbreak of the subprime mortgage crisis in 2007 America, China also faces enormous pressure of inflation. Using inflation accounting can improve the quality of accounting information. All along, we formed a strange circumstances or internal devaluation of national currency, the continuing rise in the price level seriously troubled government policymakers and business development. Research and discussion of inflation accounting began in more and more enterprises. Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.

关 键 词：通货膨胀 会计计量 名义货币 等值货币 

分 类 号：F275[经济管理—企业管理]