物價變動會計模式的比較與選擇-畢業(yè)論(已修改)
2025-06-21 02:31 本頁面
【正文】 經(jīng)濟管理學(xué)院 2021 屆畢業(yè)論文 論文題目 物價變動會計模式的 比較與選擇 專 業(yè) 會計學(xué) 班 級 2021 級 3 班 姓 名 李婉秋 學(xué) 號 20212804010339 指導(dǎo)教師 楊少杰 職 稱 副教授 2021 年６月 10 日 I [摘 要 ] 物價變動是市場經(jīng)濟環(huán)境下普遍存在的經(jīng) 濟現(xiàn)象，能夠真實 、 準(zhǔn)確地反映歷史成本會計信息，并會 對會計所提供的信息產(chǎn)生影響。會計信息因 而難以真實、可靠地反映出來，更因如此而難以正確計量資產(chǎn)，無法對 收益加以確認。由于會計信息無法合理計算，且不能分配利潤，致使財務(wù)報表 的 數(shù)據(jù)缺乏真實性，同時也使得企業(yè)經(jīng)營狀 況 無法真實地反映出來。近些年來，物價波動的持續(xù)性使得會計問題層出不窮，由此，要消除會計核算過程中受到物價變動的影響而產(chǎn)生的不良后果，對物價變動會計模式進行研究，作出比較并進行選擇就顯得尤為重要。 本篇論文將 物價變動 相關(guān) 會計理論作為研究的關(guān)鍵點，通過描述物價 的上浮下漲對 市場經(jīng)濟 下會計的影響，以此引出物價變動會計的概念和理論，并對物價變動會計的幾 種 模式進行比較研究。根據(jù)我國 市場經(jīng)濟 的現(xiàn)狀對物價變動會計的模式進行比對，選擇一 種 最適應(yīng)市場經(jīng)濟發(fā)展的模式 來 運用。本論文旨在更深層次的了解物價變動會計 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)研究人員對物價變動會計進行審查，提供可用的參考價值。 [關(guān)鍵詞 ] 物價變動 會計模式 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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