通货膨胀的会计剖析及发展趋势研究

内容摘要  ··························································2

一、研究通货膨胀会计问题的现实意义··································3

二．通货膨胀会计发展中存在的问题及成因······························4

（一） 通货膨胀会计发展中存在的问题································4

1．我国的会计法规没有作出明确的规定······························4

2.企业对应用通货膨胀会计的认识不足·······························5

（二）通货膨胀的形成原因··········································5

 1．流动性过剩···················································5

  2．长期贸易顺差·················································6

  3．其他因素·····················································6

三、通货膨胀的会计剖析及运行模式研究································6

（一）历史成本会计模式及其特点····································6

1．历史成本／名义货币会计模式····································6

2．历史成本／急值货币会计模式····································7

（二）现行成本会计模式及其特点····································8

   1．现行成本/名义货币会计模式·····································8

2. 现行成本／稳值货币会计模式····································9

四、通货膨胀会计的发展趋势··········································9

  (一)通货膨胀会计与传统会计相结合·································9

（二）营造良好的通货膨胀会计环境···································9

（三）构造通货膨胀会计体系分两步走·································10

参考文献···························································10

 

内 容 摘 要

现代经济生活中存在最普遍的现象就是通货膨胀，这是一个越来越多人所关注的全球性问题。虽然在各国政府的各方面调控下，使通货膨胀在一定范围内受到了一定控制，但如今，经济飞速发展，通货膨胀这个问题还是不可避免。如何应对通货膨胀，并且避免通货膨胀所带来的负面影响，社会各界都普遍关注。就此谈一下自己对通货膨胀的看法。包括通货膨胀对现行会计的影响，消除通货膨胀对会计计量的影响等。

关键词： 通货膨胀，全球性问题，负面影响，现行会计，会计计量