物价变动会计模式及其对我国的启示  

Price Variation Accounting Mode and Its Enlightenment to China

作　　者：张羽[1] 

机构地区：[1]内江师范学院计财处,四川内江641199

出　　处：《内江师范学院学报》2015年第2期49-52,共4页Journal of Neijiang Normal University

摘　　要：物价变动影响会计信息的可靠性和相关性.为此,在对当前国际上三种主流物价变动会计模式进行简单比较的基础上,介绍了我国减轻物价变动对会计信息影响的传统方法.但由于传统方法未能触及物价变动会计模式的改变,故不能系统地反映和消除物价变动对会计的影响.在分析了当前物价变动会计环境的基础上,思考了物价变动下当前会计模式的选择.The change of commodity prices affects the reliability and correlativity of the accounting information.On the basis of a simple comparative analysis of the three prevailing international accounting models for changing commodity prices,the domestic traditional methods for reducing the impacts of changing commodity prices upon accounting information are introduced.Since the traditional accounting method does not touch on the change of accounting model upon the commodity price change,it cannot reflect and eliminate the impacts of commodity price change upon accounting.Based on the analysis of the current accounting environment of commodity price change,an in-depth reflection is made upon the choice of the accounting model in the context of current changing commodity prices.

关 键 词：物价变动 会计模式 重置成本 

分 类 号：F235.8[经济管理—会计学]