通貨膨脹的會計剖析及發展趨勢研究

內容摘要  ··························································2

一、研究通貨膨脹會計問題的現實意義··································3

二．通貨膨脹會計發展中存在的問題及成因······························4

（一） 通貨膨脹會計發展中存在的問題································4

1．我國的會計法規沒有作出明確的規定······························4

2.企業對應用通貨膨脹會計的認識不足·······························5

（二）通貨膨脹的形成原因··········································5

 1．流動性過�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁ�5

  2．長期貿易順差·················································6

  3．其他因素·····················································6

三、通貨膨脹的會計剖析及運行模式研究································6

（一）歷史成本會計模式及其特點····································6

1．歷史成本／名義貨幣會計模式····································6

2．歷史成本／急值貨幣會計模式····································7

（二）現行成本會計模式及其特點····································8

   1．現行成本/名義貨幣會計模式·····································8

2. 現行成本／穩值貨幣會計模式····································9

四、通貨膨脹會計的發展趨勢··········································9

  (一)通貨膨脹會計與傳統會計相結合·································9

（二）營造良好的通貨膨脹會計環境···································9

（三）構造通貨膨脹會計體系分兩步走·································10

參考文獻···························································10

 

內 容 摘 要

現代經濟生活中存在最普遍的現象就是通貨膨脹，這是一個越來越多人所關注的全球性問題。雖然在各國政府的各方面調控下，使通貨膨脹在一定范圍內受到了一定控制，但如今，經濟飛速發展，通貨膨脹這個問題還是不可避免。如何應對通貨膨脹，并且避免通貨膨脹所帶來的負面影響，社會各界都普遍關注。就此談一下自己對通貨膨脹的看法。包括通貨膨脹對現行會計的影響，消除通貨膨脹對會計計量的影響等。

關鍵詞： 通貨膨脹，全球性問題，負面影響，現行會計，會計計量