| 试论物价变动会计 |
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| 引用本文： | 张志宏.试论物价变动会计[J].武汉科技大学学报(社会科学版),2000,2(1):19-21. |
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| 作者姓名： | 张志宏 |
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| 作者单位： | 中南财经大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 物价变动动摇了币值计量会计假设,传统会计的基本理论受到强烈的冲击,并带来一系列财务问题.物价变动会计是基于资本保全基础之上的,不同的资本保全观念产生了物价变动会计的两大模式一般物价水平会计和现时成本会计.目前我国尚不具备实行物价变动会计的条件,但可以考虑分两步走.
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| 关 键 词： | 物价变动会计 资本保全 货币计量假设 历史成本原则 |
| 文章编号： | 1009-3699(2000)01-0019-03 |
| 修稿时间： | 1999年7月29日 |
On the Changing Price Accounting |
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| Abstract: | Price changes bring about a series of financial problems, because the monetary measurement assumption is shaken and the basic theory of traditional accounting is greatly undermined. Changing price accounting bases itself in theory on capital maintenance. Different views on capital maintenance result in two models of changing price accounting: general price level accounting and current cost accounting.Because there have been no suitable conditions, the changing price accounting cannot be carried out at present, but two stages may be proposed for the change. |
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| Keywords: | changing price accounting capital maintenance monetary measurement assumption historical cost principle |
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