| 物价变动对传统会计的冲击及会计对策 |
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| 引用本文： | 涂祥策.物价变动对传统会计的冲击及会计对策[J].贵州工业大学学报(社会科学版),2004,6(5):40-42. |
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| 作者姓名： | 涂祥策 |
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| 作者单位： | 遵义职业技术学院会计系,贵州,遵义,563000 |
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| 摘 要： | 传统会计是以币值稳定为基础的,物价变动给传统会计带来了一个普遍性的信息失真问题。在物价变动时期,传统会计计量的资产和收益难以反映其实际情况,会计信息的可理解性减弱,企业的再生产能力也会受到损害。局部改革法从某一局部改善会计信息的质量,全面改革法从根本上物价变动引起的会计问题。
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| 关 键 词： | 物价变动 冲击 会计对策 局部改革法 全面改革法 |
| 文章编号： | 1009-0509(2004)05-0040-03 |
| 修稿时间： | 2004年7月20日 |
Impact of Price Fluctuation on Traditional Accounting and Accountancy Countermeasures |
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| TU Xiang-ce.Impact of Price Fluctuation on Traditional Accounting and Accountancy Countermeasures[J].Journal of Guizhou University of Technology(Social Science Edition),2004,6(5):40-42. |
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| Authors: | TU Xiang-ce |
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| Abstract: | The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant. During the fluctuation period, it is hard for the capital and benefit of the traditional accountant to reflect the fact, thus the accountancy information is less understandable and it will damage the reproduction of an enterprise. This paper put forward some countermeasures to such problems. |
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| Keywords: | price fluctuation impact accountancy countermeasures partial innovation comprehensive innovation |
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