现行通货膨胀会计计量的缺陷及其改进

Defects in Current Inflation Accounting Measurement and Improvement

一般物价水平调整法和现值调整法都有各自的缺陷,这些方法不能满足不同会计信息使用者的需要。同时不同的计量方法适用于不同的资产类别和企业经营环境,对这些方法的选择是通货膨胀会计发展的基础。使用多元化会计计量标准,能够克服单一计量方法的缺陷,满足不同信息使用者的需求。

General price level control method and present value have respective defects. These methods are unable to satisfy the different accounting information user. At the same time, different measures are suitable for different asset categories and different corporations operating environment. It is the basement of inflation accounting choosing different methods. Using multivariation accounting measurement can conquer the defects in single measurement to satisfy the different users.