论通货膨胀对传统会计的挑战

On Challenge of Inflation to the Traditional Accounting

近年通货膨胀现象愈演愈烈,观察通货膨胀水平的指数之一CPI持续上扬,根据传统会计方法和程序做会计核算可能会使会计信息失真,对企业的经营决策和投资决策产生不利影响。应以国际上的会计理论与实践为鉴,分析我国的实际情况,提出完善我国通货膨胀会计模式和解决通货膨胀会计核算的有效方法,以应对通货膨胀对传统会计的挑战。

In recent years, the inflation has become more and more intensifying, the CPI-the index of indicating the inflation is on the rise. If we adopt traditional accounting methods and procedure, we may get the distortion of the accounting information, which will adversely affect decision-making and investment of the businesses. It is a must to analyze the actual situation in our country based on international accounting theory and practice, put forward a sound and effective way to consummate our unique domes-tic inflation accounting pattern and methods in response to the challenges of inflation on the traditional accounting.