《物价变动对会计影响的相关问题探讨》-毕业论文.docVIP

精品 物价变动对会计影响的相关问题探讨 摘 要 目前物价上涨的趋势日益严重，但是我国会计信息披露范围较窄，有关物价变动及其对企业财务状况，经营成果影响的信息还尚未被列入会计信息披露的范围。在我国的各项会计准则中，没有关于物价变动会计的专门规定。长期以来，我国上市公司在会计计量中，都是以历史成本为基本的指导性原则，以币值不变为前提，这在物价比较稳定的情况下，按上述原则和假设为基础编制的财务报表，基本上能反映企业的财务状况和经营成果，但在物价持续上涨的情况下，采用历史成本会计模式会歪曲企业的实际财务状况及其经营成果，会计信息的决策有用性就值得怀疑，为了保持会计信息的正确性及有用性，对物价变动会计相关问题探讨也就至关重要。本文对物价变动的含义做出了阐述并对我国目前物价变动的现状进行了分析，参考了文献资料归纳总结进行相关研究，总结出物价变动对会计相关问题的影响因素并对这些影响因素提出自己的意见。 关键词：物价变动；会计影响；措施；建议  Price changes of accounting impact of related problems are discussed Author： Tutor: Abstract At present the trend of rising prices, but increasingly serious accounting information disclosure range is narrower, relevant price changes to an enterprises financial position and operating results, influence, the information yet to be included in the scope of accounting information disclosure. In our country, the accounting standards no about price changes of accounting special provision. Long-term since, our country to be listed in accounting measurement, are based on the historical cost for the basic guiding principle, in currency not become premise, this in prices relatively stable circumstances, according to the above principles and assumption prepare financial statements based, basically can reflect the enterprises financial position and operating results, but in prices continue to rise, using historic-cost accounting would distort enterprises actual financial conditions and operating results, accounting information decision usefulness is questionable accounting information, in order to keep the validity and utility of price changes accounting related problem study are vital in this paper, the meaning of price changes made a discussion and to present price changes analyses the status quo, referred to the literature summary related research, summarized the price changes of accounting related issues of the influence factors of these influence factors proposed own opinion. Keywords：Price changes ; Accounting impact; measure; Suggestions 目 录 TOC \