学位论文—会计学物价变动会计模式的比较与选择.docVIP

经济管理学院2015届毕业论文 论文题目 物价变动会计模式的 比较与选择 专 业 会计学 班 级 2011级3班 姓 名 学 号 指导教师 职 称 副教授 2015年６月 10日  [摘 要] 物价变动是市场经济环境下普遍存在的经济现象，能够真实、准确地反映历史成本会计信息，并会对会计所提供的信息产生影响。会计信息因而难以真实、可靠地反映出来，更因如此而难以正确计量资产，无法对收益加以确认。由于会计信息无法合理计算，且不能分配利润，致使财务报表的数据缺乏真实性，同时也使得企业经营状况无法真实地反映出来。近些年来，物价波动的持续性使得会计问题层出不穷，由此，要消除会计核算过程中受到物价变动的影响而产生的不良后果，对物价变动会计模式进行研究，作出比较并进行选择就显得尤为重要。 本篇论文将物价变动相关会计理论作为研究的关键点，通过描述物价的上浮下涨对市场经济下会计的影响，以此引出物价变动会计的概念和理论，并对物价变动会计的几种模式进行比较研究。根据我国市场经济的现状对物价变动会计的模式进行比对，选择一种最适应市场经济发展的模式来运用。本论文旨在更深层次的了解物价变动会计几种模式之间的共同与不同。希望本篇文章所研究的角度和提出的想法能够有利于相关研究人员对物价变动会计进行审查，提供可用的参考价值。 [关键词] 物价变动 会计模式 历史成本  [Abstract] Price changes is the market economy environment prevailing economic phenomenon, can truly and accurately reflect the historical cost accounting information. It would be the information provided by the accounting impact of accounting information it difficult for true, reliable reflected, but also because so difficult to measure assets properly, can not be confirmed on earnings. Since the accounting information can not be reasonably calculated, and can not allocate profits, resulting in the financial statements of the lack of authenticity, but also makes the business situation can not be truly reflected. In recent years, price fluctuations continued makes accounting issues are emerging, thus, to eliminate the accounting process by the effect of price changes and the adverse consequences of price changes accounting model study to compare and choose is particularly important. This paper will price changes related to accounting theory research as the key point, by describing the rise of the market economy under the impact of accounting under prices go up, in order to lead to price changes accounting concepts and theories, and the prices of several models of change in accounting were compared. Accounting Model for price changes were compared according to the status of market e