我國企业物价变动会计模式的应用前景.doc

PAGE 我国企业物价变动会计模式的应用前景 摘 要 物价变动是我国当前经济生活中客观存在的一个普遍现象。持续的物价变动给我国现行的会计模式带来了一定的影响, 使企业会计工作面临着一系列新问题。为了使会计在物价变动的情况下,仍然能够为企业经营管理决策和投资决策提供准确、可靠的信息,就需要应用物价变动会计模式。本文主要根据现实物价变动的情况，并通过比较物价变动会计模式的优劣差别，来探讨我国企业的物价变动会计模式的应用前景对这一情况进行分析研究，。运用比较、分析与综合的方法对物价变动会计模式的具体选择加以论证。物价变动会计模式是我国经济不断发展的需要, 它有利于企业各利益主体的预测和决策, 对于我国企业会计来说具有重要的研究意义和现实意义，是我国会计的重要发展方向。 关键词 物价变动会计； 一般物价水平会计；现行价值会计 Chinas enterprises accounting for price changes of the application model ABSTRACT Price changes in the economic life of our countrys current objective of a common phenomenon. Sustained price changes to our current accounting model has a certain impact, so that enterprises are faced with a series of accounting problems. In order to make accounting for price changes in the circumstances, still be able to enterprise management decision-making and investment decision-making to provide accurate and reliable information on the needs of the application of the accounting model for price changes. In this paper , based on the realities of the situation of price changes and price changes by comparing the advantages and disadvantages of differential accounting model to investigate the price changes of Chinas enterprises accounting application model to analyze the situation on the study. The use of comparison, analysis and synthesis method of accounting for price changes on the specific choice of model to be argued. Price changes in the accounting model is the continuous development of Chinas economic needs, it is conducive to the interests of the main business of forecasting and decision-making, accounting for Chinas enterprises is an important research and practical significance, the importance of Chinas accounting development. KEY WORDS accounting for price changes; the general price level accounting; current value accounting 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc227982286 摘 要 Ⅰ HYPERLINK \l _Toc227982287 ABSTRACT Ⅱ HYPERLINK \l _Toc227982288 前 言 1 HYPERLINK \l _Toc227982289 1 物价变动会计概述 1 HYPE