论会计计量模式与物价变动会计

EXPOUND ABOUT ACCOUNTING MEASUREMENT MODEL AND PRICE CHANGE ACCOUNTING

研究讨论了会计计量模式的构成要素及具体类型，探讨分析了传统会计计量模式的主要局限性以及改进措施和方法，并就物价变动条件下会计计量模式的建立和运用，阐述了自己的观点。

This article represents the elements and types of accounting measurement model and discusses the main limitations and improving ways of conventional accounting measurement model. Views are also put forward about how to establish and apply accounting measurement model in the case of price change.