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一、货币贬值对会计核算的影响 在我国目前使用的传统会计模式,其特征之一,就是对各项财产物资增减变化的核算,主要以货币计价为基础,对独立核算企业收入与支出耗费的计量,通常是建立在继续经营、币值不变、以实际成本确定财产物资价值等若干假设及原则之上的。在通货膨胀、物价上涨、货币贬值时,传统会计模式的理论基础受到强烈冲击,币值不变、实际成本计价等假设和原则随之而“失灵”。因而,致使会计信息指标严重失实。主要表现在下列几方面:
First, the impact of currency devaluation on accounting The one of the characteristics of the traditional accounting model currently used in China is the calculation of changes in various property materials, mainly based on currency denomination, and on the income and expenses of independent accounting enterprises. The measurement is usually based on certain assumptions and principles such as continuing operations, keeping the currency value unchanged, and determining the value of the property and materials at actual costs. When inflation, price increases, and currency depreciation, the theoretical basis of the traditional accounting model is strongly impacted, and the assumptions and principles such as constant currency value and actual cost pricing will “failure” accordingly. As a result, accounting information indicators are seriously misleading. Mainly in the following aspects: