浅谈通货紧缩对会计的影响.doc

云南大学旅游文化学院 本科生毕业论文 题目： 浅谈通货紧缩对会计的影响 系 别： 会计 专 业： 会计学 学 号： 20101201484 姓 名： 黄佳琪 指导教师： 王红梅 完成时间： 2013年12月17日 评定成绩： 摘要 通货紧缩是一种比较常见的经济现象。由于总需求不足，使得正常的供给显得相对过剩而出现的通货紧缩。在探讨现行币值变化对会计信息的影响时，人们较少的研究通货紧缩对会计的影响，其原因是，人们认为经济发展的总趋势是向上的，即对于币值变化来说是总趋于贬值的的。但是，经济萧条也会出现，这时的物价持续下跌甚至大幅度下跌都是有可能存在的。同时，物价上涨，通货膨胀一样，通货紧缩也会对会计信息产生影响，因此，本文会调整和选择适当的会计模式。 关键字： 通货紧缩 会计信息 会计模式 会计原则 Abstract Production and consumption is inseparable, no production, then there is no consumption. Ancient imperial power, gold, such as earth, but cant drive a BMW, the reason is very simple, in those days, no cars in the world. But, once the production, consumption has become possible,production comes out, its produce dont usually cost less than consumer prices, constitute the basis of consumer prices. On this point, I think everyone is clear.When the currency in circulation in the market to reduce, the peoples monetary income decrease, purchasing power decline, affect the fall in the prices, cause deflation. Deflation is a common economic phenomenon. Due to insufficient aggregate demand, the normal supply of relatively surplus and the emergence of deflation. In discussing the influence of the current value of changes of accounting information, less people to study the effect of deflation on accounting, the reason is that people think that economic development is the general trend of upward, which is always tends to depreciation of the currency changes. However, depression can occur when prices continue to fall even fallen sharply are likely to exist. At the same time, rising prices, inflation, deflation will also affect the accounting information, therefore, this article will adjust and choose the appropriate mode of accounting. Keywords：Deflation; Accounting information; Accounting model; Accounting princip