物價(jià)變動(dòng)會(huì)計(jì)模式的比較與選擇-畢業(yè)論(已修改)
2025-06-21 02:31 本頁(yè)面
【正文】 經(jīng)濟(jì)管理學(xué)院 2021 屆畢業(yè)論文 論文題目 物價(jià)變動(dòng)會(huì)計(jì)模式的 比較與選擇 專 業(yè) 會(huì)計(jì)學(xué) 班 級(jí) 2021 級(jí) 3 班 姓 名 李婉秋 學(xué) 號(hào) 20212804010339 指導(dǎo)教師 楊少杰 職 稱 副教授 2021 年６月 10 日 I [摘 要 ] 物價(jià)變動(dòng)是市場(chǎng)經(jīng)濟(jì)環(huán)境下普遍存在的經(jīng) 濟(jì)現(xiàn)象，能夠真實(shí) 、 準(zhǔn)確地反映歷史成本會(huì)計(jì)信息，并會(huì) 對(duì)會(huì)計(jì)所提供的信息產(chǎn)生影響。會(huì)計(jì)信息因 而難以真實(shí)、可靠地反映出來(lái)，更因如此而難以正確計(jì)量資產(chǎn)，無(wú)法對(duì) 收益加以確認(rèn)。由于會(huì)計(jì)信息無(wú)法合理計(jì)算，且不能分配利潤(rùn)，致使財(cái)務(wù)報(bào)表 的 數(shù)據(jù)缺乏真實(shí)性，同時(shí)也使得企業(yè)經(jīng)營(yíng)狀 況 無(wú)法真實(shí)地反映出來(lái)。近些年來(lái)，物價(jià)波動(dòng)的持續(xù)性使得會(huì)計(jì)問題層出不窮，由此，要消除會(huì)計(jì)核算過程中受到物價(jià)變動(dòng)的影響而產(chǎn)生的不良后果，對(duì)物價(jià)變動(dòng)會(huì)計(jì)模式進(jìn)行研究，作出比較并進(jìn)行選擇就顯得尤為重要。 本篇論文將 物價(jià)變動(dòng) 相關(guān) 會(huì)計(jì)理論作為研究的關(guān)鍵點(diǎn)，通過描述物價(jià) 的上浮下漲對(duì) 市場(chǎng)經(jīng)濟(jì) 下會(huì)計(jì)的影響，以此引出物價(jià)變動(dòng)會(huì)計(jì)的概念和理論，并對(duì)物價(jià)變動(dòng)會(huì)計(jì)的幾 種 模式進(jìn)行比較研究。根據(jù)我國(guó) 市場(chǎng)經(jīng)濟(jì) 的現(xiàn)狀對(duì)物價(jià)變動(dòng)會(huì)計(jì)的模式進(jìn)行比對(duì)，選擇一 種 最適應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展的模式 來(lái) 運(yùn)用。本論文旨在更深層次的了解物價(jià)變動(dòng)會(huì)計(jì) 幾種模式之間的共同與不同。 希望本篇文章所研究的角度和提出的想法能夠有利于相關(guān)研究人員對(duì)物價(jià)變動(dòng)會(huì)計(jì)進(jìn)行審查，提供可用的參考價(jià)值。 [關(guān)鍵詞 ] 物價(jià)變動(dòng) 會(huì)計(jì)模式 歷史成本 II [Abstract] Price changes is the market economy environment prevailing economic phenomenon, can truly and accurately reflect the historical cost accounting information. It would be the information provided by the accounting impact of accounting information it difficult for true, reliable reflected, but also because so difficult to measure assets properly, can not be confirmed on earnings. Since the accounting information can not be reasonably calculated, and can not allocate profits, resulting in the financial statements of the lack of authenticity, but also makes the business situation can not be truly reflected. In recent years, price fluctuations continued makes accounting issues are emerging, thus, to eliminate the accounting process by the effect of price changes and the adverse consequences of price changes accounting model study to pare and choose is particularly important. This paper will price changes related to accounting theory research as the key point, by describing the rise of the market economy under the impact of accounting under prices go up, in order to lead to price changes accounting concepts and theories, and the prices of several models of change in accounting were pared. Accounting Model for price changes were pared according to the status of market economy, we choose the most adapted to the market economy model will be using. Changes in mon with different accounting between several modes of the present paper is to a deeper understanding of prices. I hope this article studied angles and ideas put forward by the relevant researchers can contribute to change in an accounting review of price offers available reference value. [Key words] Price Changes 。 Accounting Model 。 Historical Cost III 目 錄 中文摘要 .............................................................
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