通货紧缩对会计模式的影响

On the lmpact of Deflation upon Accounting Model

同通货膨胀一样 ,通货紧缩也会对会计信息产生影响 ,甚至动摇一些会计原则和假设 ,如货币计量假设、持续经营假设、历史成本原则、配比原则等 ,因此 ,需调整和选择适当的会计模式。

There are many similarities between inflation and deflation,deflation also can produre impact upon accounting information,even shakes a few principles and hypothesis of accounting,such as the hypothesis of currency meterage、the hypothesis of sustainable management、historical cost principles and so on.Therefore,we should regulate and choose suitable accounting model.