谈资本保全与我国物价变动会计

不同的资本保全观念决定了不同的会计计量模式，其中只有“重置成本／不变货币单位”的会计计量模式才能做到既反映重置成本的变动，又反映了货币一般购买力的变动，从而提高会计信息的相关性和可比性，使会计信息真实反映企业的实际情况，保证企业的生产经营能力不受到侵蚀。我国企业只有采取分阶段逐步实行“重置成本/不变货币单位”会计计量模式的方法，实现我国物价变动会计从无到有，再从有到完善，最后实现我国会计制度与国际会计准则的并轨。

On the theory of capital maintenance and China's inflation accounting

Different ideas of capital maintenance decides the different accounting measurement patterns.And the "replacement cost/general purchasing power"accounting measurement pattern can not only reflect the alteration of both replacement cost,and general purchasing power,which enhance the relevance and the comparability of accounting information,make the accounting information reflect the enterprise's actual situation truly,and ensure that enterprise's production and operation capacity can't be weakened by price v...