论通货膨胀会计模式

Models of Inflation Accounting

我国通货膨胀严重,讨论通货膨胀会计模式有一定的现实意义,本文论述了三种通货膨胀会计模式,并探讨其可行性,三种通货膨胀会计模式包括不变购买力会计模式、重置成本会计模式和全面价值会计模式.

There is the inflation in China,and the study of inflation accounting is suitable for us. This paper discusses three models of inflation accounting.They are constant dollar ac- counting,current cost accounting and comprehensive value accounting.