六十年代以来,西方资本主义国家出现了长时间持续性的通货膨胀。许多企业被莫明其妙地宣告破产和倒闭,这个谜,直到1979年美国在一次社会调查中才被揭开。原来以历史成本(实际成本)为基础的财务报告,忽略了价格上涨因素的影响,在自己看来,财务报告列示着一定的盈利水平,殊不知,当物价上涨水平高于企业资金的盈利水平时,企业经营并非有利,而是蚀本。鉴于此,美国、澳大利亚、加拿大以及联合王国等官方会计机构与民间执业会计组织先后建立起了币值变动会计报告制度。币值变动会计包括一般购买力价格会计和现行价 Since the 1960s, Western capitalist countries have experienced long-term, persistent inflation. Many companies were declared bankrupt and closed down inexplicably. This mystery was not revealed until 1979 when the United States conducted a social survey. The original financial report based on historical cost (actual cost) ignores the impact of price increase factors. In its own view, the financial report shows a certain level of profitability. Everyone knows that when the price rise is higher than the profitability of corporate funds. At that time, business operations were not favorable, but they were cost-cutting. In view of this, official accounting organizations such as the United States, Australia, Canada, and the United Kingdom have successively established accounting reporting systems for currency changes with private practice accounting organizations. Currency change accounting includes general purchasing power price accounting and current price