物价变动会计

目       录 

一、物价变动的概念及分类 ··················································2

（一）物价变动的概念······················································2

（二）物价变动的分类······················································2

二、物价变动对会计核算的影响··············································3

   （一）传统会计方法造成会计信息的影响·······································3

1.在资金信息方面···························································3

2.在成本信息方面···························································4

3.在利润信息方面···························································4

（二）物价变动对会计理论的影响 ············································4

1.对货币计量·······························································4

2.对会计原则·······························································4

3.对会计目标及会计信息有用性的挑战·········································5

（三）物价变动对会计实务的影响················································5

1.会计报表不能真实反映企业的财务状况和经营成果·····························5

2.投入资本的保持情况不能得到恰当反映·······································5

3.无法正确反映投入资本的保全情况、不能反映资本消蚀的情况····················5

三、物价变动会计的理论基础及其会计模式··································6

（一）一般物价水平会计·····················································7

（二）现行成本会计··························································7

（三）现行成本/不变币值会计·················································7

（四）其他会计模式·························································8

四、我国物价变动会计的现状分析 ···········································8

五、新会计准则下我国物价变动会计相关研究································8

六、物价变动会计的前景 ····················································9

七、总结·····································································9

  

内 容 摘 要

物价变动作为一种市场经济条件下的普遍经济现象，一直对历史成本会计信息的真实准确有一定的影响，在通货膨胀严重的情况下，在很大程度上会妨碍财务会计履行其职能。有关物价变动会计的研究一直为西方各国所关注，在严重通货膨胀期间曾是会计界的热门课题。随着西方国家通货膨胀率的普遍回落和物价变动会计模式的停止应用，人们对物价变动会计的研究热情逐渐减弱。但是，经济形势瞬息万变，对于未来的物价走势我们难以预测，会计如何对待不可避免的物价变动的影响，正确计量资产，确认收益，保持资本，合理计算和分配利润，保证提供真实、可靠的会计信息，以及正确合理地评价企业经营业绩，仍然是今后会计工作中一个不容忽视的问题。

关键词：物价变动、会计模式