| 物价变动对会计核算和财务管理的影响 |
| |
| 引用本文： | 朱炜. 物价变动对会计核算和财务管理的影响[J]. 特区经济, 2007, 225(10): 287-289 |
| |
| 作者姓名： | 朱炜 |
| |
| 作者单位： | 安徽理工大学,安徽,淮南,232001 |
| |
| 摘 要： | 在商品经济尤其是市场经济条件下,物价会因为劳动生产率的变化、货币价值本身的变动、商品的市场供求关系的变化、垄断和竞争的作用等诸多因素的影响而发生变动。物价变动会对原始成本会计理论及会计实务产生一定的影响,而且物价变动尤其是价格的持续上涨也就是通货膨胀的发生,对企业财务活动的影响更为严重,分析物价变动对会计核算和财务管理的影响并且采取措施减轻和消除影响有着极其重要的现实意义。
|
| 关 键 词： | 物价变动 会计核算 财务管理 影响 |
Price change''''s influence on accounting measurement and finance management |
| |
| Zhu Wei. Price change''''s influence on accounting measurement and finance management[J]. Special Zone Economy, 2007, 225(10): 287-289 |
| |
| Authors: | Zhu Wei |
| |
| Abstract: | Under commodity economy especially under market economy, the price fluctuates due to fluctuation of labor capacity, money value, relation of market supply and demand, or influence ofmonopolization and competition. etc. Price fluctuation also has a certain influence on first cost andaccounting theory as well as accounting practice. Besides, price fluctnation especially the steady rise of price, ie inflation, severely affeets enterprise financial operation. Therefore it is of practical significance to analyze influence of price fluctuation on accounting and financial management and takemeasures to alleviate and eliminate the influence. |
| |
| Keywords: | price fluctuation accounting financial management influence |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
