财务报表的通货膨胀调整:一种新算法  

Inflation Adjustment in Financial Statements: A New Algorithm

作　　者：何七香 刘锋 

机构地区：[1]中央财经大学经济学院 [2]上海交通大学安泰管理学院

出　　处：《宏观经济研究》2018年第2期168-175,共8页Macroeconomics

摘　　要：本文首先回顾了通货膨胀会计的产生和发展,然后结合中国通货膨胀频发的背景,提出按不变购买力对名义财务报表进行调整的必要性。在比较了各国通胀会计实践,分析了不变购买力会计和当前成本会计的特征后,提出了适合中国会计准则的通胀会计算法。在通货膨胀背景下,主要以历史成本为基础的会计模式将导致利润虚高、分红过度和税负增加,这表明了进一步开展通货膨胀会计研究和实践的重要性。This paper first reviews the back- ground and development of inflation accounting. Then, based on the background of frequent inflation in China, it puts forward the necessity of adjusting nominal financial statements according to constant purchasing power. After comparing the practice of inflation accounting in different countries, and analyzing the characteristics of both constant purchasing power accounting and current cost accounting, the paper puts forward the inflation accounting method suitable for China＇ s accounting standards. In the context of inflation, accounting based primarily on historical costs will lead to high profits, over - dividend payments and increased tax burden, demonstrating the importance of further carrying out research and practice in inflation accounting.

关 键 词：通货膨胀会计 货币项目 非货币项目 不变购买力会计 

分 类 号：F275[经济管理—企业管理] F822.5[经济管理—国民经济]