通货膨胀对会计的影响及应对措施

Effects of Inflation on Accounting and Its Countermeasures

通货膨胀已经成为现代经济发展过程中不可避免的现象,而以历史成本计价的传统会计所提供的会计信息不能客观地反映通货膨胀。通过分析通货膨胀对传统会计基本原则的冲击,以及对会计计量结果的影响,阐述物价变动会计的三种模式,提出常规会计信息反映通货膨胀的客观性和准确性所应采取的措施。

Since inflation is one of unavoided phenomna in the current economy development and the current state of inflation could not be accurately shown in reports under historical cost accounting, three modes of inflation accounting and the possible countermeasures have been introduced in this paper in order to accurately showing inflation. These measures have been deduced through analyzing inflation effect on the primary principles of tradational accounting as well as inflation influence on accounting measurement.