资本保全理论对物价变动会计的影响分析

Analysis of Impacts of Capital Maintenance Theory on the Accounting for Changing Prices

近来物价攀升再度成为社会各界的敏感话题,如何面对物价变动现实,恰当地解决物价变动引发的会计理论问题,消除物价变动对会计事务的影响,已成为会计界关心的问题。本文对此进行了研究。

Recently, the increase of price level has once again caught the public’s attention. How to face this reality? How to properly solve the accounting theory problem caused by the price change? How to eliminate the impact of price change on accounting affairs? These issues have become major concerns in the accounting field.