论建立我国物价变动会计的必要性、条件和准备

以币值稳定为基础,历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。当前会计界已探讨的理论基础,政策条例规定对物价变动影响下资产价值的调整和在我国建立物价变动会计的可行性研究,为建立我国物价变动会计对传统观念和不适应的会计制度的改革,以及调整材料成本、固定资产、产品成本及利润等项目的核算体系,这些则是建立物价变动会计的准备。

On Establishing China's Price Variation Accounting

Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes. Accounting information distortion has become a serious oractical problem. What's to be done? The authors of the artical auggcst that preparations be made before establishing China's Price Variation Accounting, such as transformation of traditional concepts, improvement of accounting systems on material cost, fixed assets, product cost and profit, and so on.