通货膨胀对我国经济的影响解说.docVIP

JIU JIANG UNIVERSITY 毕 业 论 文 通货膨胀会计模式研究 作 者 刘鹏 学 院 会计学院 专 业 会计学 年 级 2009 学 号12 指导教师 马梅芝 二零一二年五月 摘 要 随着我国加入世界贸易组织和商品经济的不断成熟，通货膨胀必不可免如何消除通货膨胀对会计的影响，真实地反映企业的财务状况和经营成果，已成为会计领域的主要课题。于是，许多国家的会计职业界开始研究通货膨胀会计。 Abstract  With Chinas accession to the World Trade Organization and the commodity economy continues to mature, inflation is inevitable, especially in recent years by the impact of the international financial crisis, Chinas inflation rate is already very high in 2010, Chinas CPI rose 3.3 %; 2011, Chinas CPI rose 5.4%; Chinas CPI rose 2.6% in 2012, this years of data, although the country does not reach the level of hyperinflation, but the price changes have been more obvious. Inflation, the traditional accounting treatment to be greatly affected, which will inevitably lead to the unreliability of the accounting information. The distortion of accounting information will not only affect the companys business decisions, may also hinder the development of our national economy as a whole. How to eliminate the effects of inflation accounting, truly reflect the financial position and operating results, has become the main topic of the accounting field. Thus, in many countries the accounting profession began to study accounting for inflation. Traditional accounting is based on the historical cost basis of measurement, the historical cost principle does not consider the monetary value of the instability, it will not only impact the accounting theory, part of the error will result in accounting practices. This article is seeking a new accounting treatment, to eliminate the effects of inflation accounting. the financial sector generally use a constant currency accounting model; capital-intensive industry, the existing cost accounting model. Inflation accounting mode is selected, you need to focus on Chinas actual situation, the other must be changed accordingly some accounting treatment, the purpose is to elimi