通货膨胀对会计理论的影响正文

通货膨胀对会计理论的影响1摘要从2003年年中开始，随着固定资产投资规模的急剧扩张和重工业的高速增长，我国三大物价指数全面上涨，新一轮通货膨胀的出现已经不容置疑。在通货膨胀情况下，货币购买力下降，原先的币值不变会计假设和历史成本原则存在依据发生动摇，收入实现原则、配比原则、客观性原则与稳健性原则的含义也发生改变。此时，若仍旧按照传统的会计程序和方法进行会计核算，势必导致会计信息失真，引起一连串负面影响，从而产生诸如:资产的表述脱离资产的现行成本;以原始成本与现行收入相配比，物价上涨造成虚计利润;货币性项目因货币内含购买力的变化而产生的持有损益未能在财务报表上加以揭示等的许多问题，使报表反映的会计信息严重失真，造成企业财务分配关系模糊、财务状况混乱，影响企业的未来经营决策和投资决策。因此，通过立足于已有研究成果、结合我国的实际情况，借鉴外国有效的会计理论与实践，对建立和完善我国通货膨胀会计模式进行开拓研究是需要的也是必要的。关键词：通货膨胀，会计理论，影响，研究；SummaryFrommid-2003,withthescaleofinvestmentinfixedassetsandtherapidexpansionofheavyindustry,therapidgrowthofChina'sthreecomprehensivepriceindexrose,theemergenceofanewroundofinflationhasnodoubt.Inthecaseofinflation,declineinpurchasingpowerofmoney,changetheoriginalcurrencyassumptionsandhistoricalcostaccountingprinciplesbasedontheexistenceshaken,revenuerealizationprincipleandmatchingprinciple,theprincipleofobjectivityandthemeaningoftheprincipleofsoundisalsochanged.Atthispoint,ifstillthetraditionalaccountingproceduresandmethodsofaccounting,willinevitablyleadtodistortionofaccountinginformation,causingaseriesofnegativeeffects,resultinginsuchas:statementsofassetsfromtheassetsofthecurrentcost;tomatchtheoriginal通货膨胀对会计理论的影响2costandcurrentincomeratio,priceincreasesresultinginvirtualtotalprofits;currencymonetaryitemsincludedpurchasingpowerduetochangesinholdinggainsandlossesarisingonthefinancialstatementscouldnotberevealedinthemanyotherissues,sothatstatementsreflecttheseriousdistortionofaccountinginformation,resultinginambiguousdistributionofcorporatefinance,financialchaos,affectthefuturebusinessdecisionsandinvestmentdecisions.Therefore,basedonexistingresearchresultsthrough,combinedwithChina'sactualsituationsandlearnfromforeigneffectiveaccountingtheoryandpractice,establishandimproveChina'spioneeringmodelofinflationaccountingresearchisneededandnecessary.Keywords:inflation,accountingtheory,theimpactofresearch;目录摘要..................................................................................................................................................1Summary...........................................................................................................................................1目录..................................................................................................................................................2引言..................................................................................................................................................3一、相关概念...................................................................................................................................41.1、通货膨胀的概念..............................................................................................................41.2、通货膨胀理论与中国通货膨胀的现实..........................................................................4二、通货膨胀的传导机制...............................................................................................................52.1、通货膨胀的价格传导......................................................................................................52.2、特征..................................................................................................................................5三、通货膨胀对会计理论的影响...................................................................................................63.1、政治、法律制度..............................................................................................................63.2、社会经济环境状况..........................................................................................................63.3、文化传统..........................................................................................................................73.4、会计职业的发达程度......................................................................................................7四、相关对策...................................................................................................................................74.1、计价和收益确定..............................................................................................................74.2、会计要素信息的披露校正..............................................................................................84.3、其它校正方法..................................................................................................................8结论..................................................................................................................................................9参考文献...........................................................................................................................................9通货膨胀对会计理论的影响3引言中国近年来经济一直在8-10%的幅度上保持着高速增长，导致资源的需求旺盛、国家对公共基础设施连续巨额投资、国内城市化率的加速和居民可支配收入的增加使的房地产行业快速发展，国内房价快速庵升，基础材料价格上升。2008年奥运会的召开对国内资源需求大增，奥运设施的建设，对基建材料的需求大幅增加。各种因素的影响导致国内资源价格上涨，需求不足部分向国际购买，国际采购导致国际资源价格上涨。自2006年四季度以来，我国部分商品如粮、油等基本农产品和钢材、水泥、铝、煤等基础原材料的价格，出现了近几年少见的较大幅度的增长。2007年居民消费价格指数(CPl)累计同比上涨4.8%。3月份以后，CPI涨幅连续9个月超过3%的警戒线。8月份以后，又连续5个月超过6%。这与我国更深一步地参与到国际合作与分工有密切关系。而从世界范围看，物价上涨己经成为一种全球现象。据国际货币基金组织和世界银行的统计数据显示:2006年，全球食品价格比上年