物价变动对会计的影响及其对策——基于食品行业上市公司利润的影响分析

Influence of Price Changing on Accounting and the Countermeasures-Analysis of the Profits of Listed Companies in Food Industries

近年来,我国物价大幅度波动,影响了我国市场经济和企业发展的稳定性,同时对会计理论和实务造成较大冲击,进而对企业利润和财务报表产生了较大影响。本研究以双汇集团2007-2011年的财务报表数据为基础,将数据根据CPI值整理折算后进行比较分析,并通过相关性分析、因子分析、定性与定量分析相结合的分析方法来研究物价变动对企业利润产生的影响及原因。最后,根据分析结果,就如何消除物价变动对企业利润的影响,提出相应的建议和建设性对策。

In recent years, the great change of price has been affecting the stability of our market economy and the development of enterprises. At the same time, it has made a significant impact on theories and practices of accounting. Moreover, it has substantially influenced the profits and the financial statements of listed companies. Here the ShuangHui group is taken as an example to study how and why price changes affect the profit of enterprise. We chose the yearly financial data of the ShuanghHui group during year 2007-2011 as the basis for analysis, and the data were conversed according to the CPI value and then used for comparison analysis. Subsequently, factor analysis, qualitative and quantitative analysis method were used for the study.. Finally, based on the results of the analysis, we put forward the suggestions and constructive countermeasures on how to eliminate the influence of price changes on the enterprise profit.