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自2004年起,我国物价总水平呈现出较为明显的上涨趋势。CPI涨幅频超5%,我国正处于严峻的通货膨胀期。在此背景下,传统会计模式提供的会计信息质量已不断下降。为了在物价变动的情况下仍然能够为企业经营管理决策和投资决策提供准确、可靠的会计信息,对物价变动会计的研究被重新提上议事日程。本文主要分析了物价变动对企业会计信息的影响,强调我国企业实行物价变动会计模式的必要性。进而探讨我国企业推行物价变动会计模式的对策和应用前景。
Since 2004, the general price level in our country has shown a rather obvious upward trend. CPI rose more than 5% frequency, our country is in a period of severe inflation. In this context, the quality of accounting information provided by traditional accounting models has been declining. In order to be able to provide accurate and reliable accounting information for business management decision-making and investment decision-making under the circumstance of price changes, the research on price fluctuation accounting is resumed on the agenda. This article analyzes the impact of price changes on the accounting information of enterprises, emphasizing the necessity of implementing the accounting mode of price changes in our country. Then it explores the countermeasures and application prospects of Chinese enterprises in implementing the accounting mode of price changes.