| 通货膨胀对传统历史成本会计的影响 |
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| 引用本文： | 张劲松,王鑫. 通货膨胀对传统历史成本会计的影响[J]. 商业研究, 2009, 0(1) |
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| 作者姓名： | 张劲松 王鑫 |
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| 作者单位： | 哈尔滨商业大学会计学院,黑龙江哈尔滨,150028 |
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| 基金项目： | 黑龙江省研究生创新基金 |
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| 摘 要： | 通货膨胀已成为现代经济发展过程中不可避免的现象。在通货膨胀发生时,采用传统历史成本会计模式,既不能保证会计信息的真实可靠,也不能使货币和实物资本得到维护,无法维持生产经营能力。通过揭示通货膨胀给历史成本会计带来的影响,找出历史成本会计在通货膨胀环境下的种种缺陷,采用局部调整或全面调整的手段消除通胀的影响,可使会计信息的真实、相关得到保证。
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| 关 键 词： | 通货膨胀 通货膨胀会计 传统会计 |
The Impact of Inflation on the Traditional Historical Cost Accounting |
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| ZHANG Jin-song,WANG Xin. The Impact of Inflation on the Traditional Historical Cost Accounting[J]. Commercial Research, 2009, 0(1) |
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| Authors: | ZHANG Jin-song WANG Xin |
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| Affiliation: | ZHANG Jin-song,WANG Xin(School of Accounting,Harbin University of Commerce,Harbin 150028,China) |
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| Abstract: | During the modern economic development,inflation is an inevitable phenomenon.In this case,the traditional historical cost accounting model can not guarantee the genuinety and reliability of accounting information;neither can it maintain the production capacity.By studying the impact of inflation on the traditional historical cost accounting,the paper finds out the defects of this accounting method so as to apply partial or full adjustment to eliminating the influence of inflation and make accounting informa... |
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| Keywords: | inflation inflation accounting traditional accounting |
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