物價(jià)變動(dòng)會(huì)計(jì)模式的比較與選擇-畢業(yè)論(完整版)
【正文】 會(huì)財(cái)富。這就使得企業(yè)所編制的會(huì)計(jì)報(bào)表缺乏可靠性，并導(dǎo)致資產(chǎn)賬面價(jià)值與現(xiàn)實(shí)價(jià)值的背離， 從而 低估了成本。 對(duì)于資本密集型的企業(yè)來說，企業(yè)的總資產(chǎn)中，機(jī)械設(shè)備占據(jù)成本的大部分，這些設(shè)施廣泛 地 應(yīng)用于這些企業(yè)之中。根據(jù)我國的客觀實(shí)際，傳統(tǒng)財(cái)務(wù)會(huì)計(jì)仍是我國主要采用的 會(huì)計(jì)模式 。這種 方式同時(shí)沿用了 前 兩種模式的優(yōu)點(diǎn)，并為其提供了可行的會(huì)計(jì)信息和數(shù)據(jù)，有利于 緩解 物價(jià)變動(dòng)狀況。 現(xiàn)行成本會(huì)計(jì) 模式 現(xiàn)行成本會(huì)計(jì)模式是以資產(chǎn)重置以及物 價(jià)調(diào)整為前提進(jìn)行的，此模式的合理性就在于它能夠按照現(xiàn)有成本計(jì) 量，現(xiàn)行的企業(yè)收入來調(diào) 整 資 產(chǎn)成本。在會(huì)計(jì)計(jì)量工作中，主要使用了不變幣值貨幣，這使得物價(jià) 發(fā)生變動(dòng)，但并不會(huì)影響到會(huì)計(jì)信息。所以說，在使用現(xiàn)行成本 /不變幣值 會(huì)計(jì) 模式中，要不間斷的對(duì)會(huì)計(jì)信息做出相應(yīng) 地 調(diào)整，保證 一般 物價(jià)水平 會(huì)計(jì) 模式與現(xiàn)行成本 會(huì)計(jì) 模式的有效應(yīng)用。在企業(yè)生產(chǎn)運(yùn)營過程中，對(duì)于持有資產(chǎn)的歷史成本，企業(yè)的領(lǐng)導(dǎo)者幾乎不會(huì)關(guān)心，而是要通過財(cái)務(wù)報(bào)表提供有效數(shù)據(jù)，以對(duì)企業(yè) 的未來發(fā)展做出決策性規(guī)劃，以推進(jìn)企業(yè)的可持續(xù)發(fā)展。財(cái)務(wù)會(huì)計(jì)信息具有實(shí)質(zhì)重于形式的特征，如果物價(jià)發(fā)生變化，會(huì)計(jì)計(jì)量基于歷史成本為原則所發(fā)生的財(cái)務(wù)狀況很容易失真，從而影響了經(jīng)營成果。 5 （ 2）物價(jià)變動(dòng)對(duì)會(huì)計(jì)實(shí)務(wù)的影響 企業(yè)財(cái)務(wù)狀況嚴(yán)重脫離實(shí)際，經(jīng)營成果被扭曲。這種變動(dòng)不會(huì)對(duì)市場(chǎng)經(jīng)濟(jì)中的所有企業(yè)產(chǎn)生影響，它只是個(gè)別的對(duì)于某一個(gè)企業(yè)產(chǎn)生影響?？梢哉f貨幣的價(jià)值與商品的價(jià)值這二者之間是互相聯(lián)系的，如果貨幣價(jià)值在一個(gè)時(shí)期內(nèi)發(fā) 生了變化，那么此時(shí)期的商品價(jià)格必然會(huì)隨著貨幣價(jià)值的變更而變動(dòng)。當(dāng)生產(chǎn)率較高時(shí)，市場(chǎng)中這種商品的供應(yīng)度就會(huì)大于人們的購買度，導(dǎo)致價(jià)格 下降 。 ② 在現(xiàn)行成本 會(huì)計(jì)模式下， 每 年 期末都 要將企業(yè)各項(xiàng)中所存在的非貨幣性資產(chǎn)調(diào)整為各自的現(xiàn)行成本，按照歷史成本對(duì)負(fù)債、普通股進(jìn)行表述。其中，資本收入的完全獲得就是物價(jià)變動(dòng)會(huì)計(jì)的理論依托?？梢哉f，通貨膨脹會(huì)計(jì)這一詞匯十分貼切，它主要是指根據(jù)不同企業(yè)領(lǐng)域的需求將物價(jià)的數(shù)據(jù)進(jìn)行整合應(yīng)用，并對(duì)傳統(tǒng)會(huì)計(jì)整合模式進(jìn)行改動(dòng)，將存在的問題指出，再以新型的思維 角度 進(jìn)行調(diào)整，以此將所要反映的信息真實(shí) 、 可信 地 表達(dá)出來，從而消除由物價(jià)變動(dòng)所帶來的 負(fù)面 影響。 [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
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