通货膨胀会计模式评价与选择

通货膨胀已成为现代经济发展过程中不可避免的现象。所以,在通货膨胀环境下采用通货膨胀会计弥补传统历史成本会计的不足将成为必然。通货膨胀会计主要包括三种会计模式,每种通货膨胀会计模式都有其优缺点,且各行业的资产结构的构成也各不相同,将所有行业统一采用某一种通货膨胀会计模式显然是很不合理的,因此需要对不同行业的资产结构的构成进行研究,从而选择适当的会计模式来消除通货膨胀对会计信息的影响。

Inflation has become inevitable phenomenon of the modem economic development. During the inflation, inflation accounting instead of the traditional historical cost accounting and making up for the defects will become inevitable. Inflation accounting includes three kinds of accounting models. There are advantages and disadvantages in each model of inflation accounting, and the asset structure of the industry are also different. All industries adopting a particular model of inflation accounting is obviously unreasonable. Therefore, based on the study of different industries asset structure, we could select the appropriate accounting model to eliminate the effect of inflation.