通货膨胀中的资产补偿——兼评两种通货膨胀会计

PROPERTY COMPENSATION IN INFLATION

近年来,国有资产损失严重。其重要原因是,在物价上涨时,仍然执行以历史成本为原则的会计制度。解决这一问题的根本办法是实行通货膨胀会计。通货膨胀会计有不变币值会计与现行成本会计两种。二者的直接区别是调整资产价值所运用的物价指数不同:前者用一般物价指数,后者用各种资产的个别价格指数;其实质区别在于,非通货膨胀性涨价所引起的那部分损益由谁承担或归谁所有。采用现行成本会计,即将币值变动和个别供求关系波动两种涨价引起的损益都归于经营者。这既不利于资产补偿,在实践中也难以操作。采用不变币值会计,即将币值变动性涨价引起的资产损益归于所有者,而将个别供求关系变动性涨价引起的损益归于经营者。这样做,在理论上成立,在实践中可行。

In recent yaers, the state-owned asset suffers a great deal of lose. One important cause of the lose is that the stateowned property is calculated according to its original cost while its price has grown. The solution to this problem is to Change the method of accounting and make it clear which side should bear the lose, the owner or the runner of the property.