| 论通货膨胀条件下的会计模式 |
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| 引用本文： | 齐建忠. 论通货膨胀条件下的会计模式[J]. 内蒙古财经学院学报(综合版), 2008, 0(3): 104-107 |
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| 作者姓名： | 齐建忠 |
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| 作者单位： | 包头新源化工有限公司 |
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| 摘 要： | 本文通过对通货膨胀条件下国际上通行的会计计量手段的分析,揭示了其理论基础和实务操作的基本思路,可以在会计实践中利用类似的方法和思路更准确的的反映资产价值、经营成果和投资报酬水平。
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| 关 键 词： | 通货膨胀会计 起因 动机 会计模式 |
On the Accounting Pattern under the Situation of Inflation |
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| Qi Jianzhong. On the Accounting Pattern under the Situation of Inflation[J]. Journal of Inner Mongolia Finance and Economics College, 2008, 0(3): 104-107 |
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| Authors: | Qi Jianzhong |
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| Affiliation: | Qi Jianzhong(Baotou Xinyuan Chemical industry Co.,Ltd,Inner Mongolia,Baotou,014013) |
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| Abstract: | In this paper the author discloses the theoretical basis and basic ideas of the accounting pattern through an analysis of the commonly used internationally accounting measurement means under the situation of inflation.The similar methods and ideas can be used in accounting practice to reflect the asset value,the operating results and the standard of investment returns. |
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| Keywords: | inflation accounting origin motivation accounting pattern |
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