【正文】 發(fā)展通貨膨脹會計是幫助政府、企業(yè)和其利益相關(guān)人共同應(yīng)對通貨膨脹挑戰(zhàn)的必要途徑。我國必須完善法律法規(guī)制度,提高會計信息的質(zhì)量要求,加強對物價變動信息的披露。同時針對資產(chǎn)的減值情況,提取各種減值準(zhǔn)備,確定資產(chǎn)的凈值,相對精確地反映企業(yè)的運用規(guī)模。在固定資產(chǎn)折舊問題,采用加速折舊法,以此來減少通貨膨脹帶給經(jīng)濟活動的不確定影響,真實地反映企業(yè)的經(jīng)濟活動,發(fā)布可靠的會計信息。本文主要通過對通貨膨脹對企業(yè)會計信息影響的問題進行分析和對國外處理通貨膨脹會計的先進經(jīng)驗的介紹，一是研究了通貨膨脹如何造成我國會計信息失真的問題；二是對會計信息系統(tǒng)對通貨膨脹影響會計信息校正問題進行分析，從中分析在通貨膨脹下企業(yè)如何能消除對會計信息的歪曲，從而提供高會計信息的質(zhì)量。通過對案例的研究，采用具體的通貨膨脹會計模式，緩解了通貨膨脹對會計信息尤其是會計報表的影響?，F(xiàn)行成本模式能夠反映企業(yè)資產(chǎn)服務(wù)潛力的近似值，可以較好地反映企業(yè)的經(jīng)營成果。有利于加強企業(yè)內(nèi)部管理，提高了會計信息的相關(guān)性，也有利于正確決策。資產(chǎn)按現(xiàn)行成本計算重新表述后，各企業(yè)的經(jīng)營成果排除了由于歷史成本造成的虛假利潤，將資產(chǎn)持有利得從經(jīng)營收益中分離出來，能夠合理正確地反映企業(yè)經(jīng)營收益，因而反映企業(yè)的經(jīng)營成果是比較真實的。受各種條件的限制，僅對會計信息系統(tǒng)對通貨膨脹影響會計信息校正的一部分進行了分析，并提出了一定的建議，但是通貨膨脹對會計信息質(zhì)量的影響是個全面的問題，需要對該問題進行進一步的研究。由于本人所學(xué)的知識有限，對文獻的研究也不多，僅是針對狹小的方面對文獻進行搜索，范圍并不廣。再加上時間有限，只是對財務(wù)報表中的資產(chǎn)負債表進行了調(diào)整，在調(diào)整中出現(xiàn)的疏漏也不可避免。通貨膨脹對會計信息質(zhì)量的影響以及校正方法中的部分具體內(nèi)容還有待于迸一步的研究和豐富。參考文獻[1]王海波. 通貨膨脹會計產(chǎn)生的背景及基本模式研究[J]．遼寧師專學(xué)報．2007年，03期：5253[2]陳燕. 通貨膨脹理論分析及當(dāng)前中國的對策[J]. 亞太經(jīng)濟 2010年，01期：2933[3]冷淑蓮. 通貨膨脹的誘因與對策[J]. 價格月刊. 2010年，01期：9495[4]張宇麟，昌忠澤. 治理通貨膨脹應(yīng)該重視財政政策的作用[J]. 當(dāng)代財經(jīng) 2008年，11期：4749[5]李世剛. 流動性過剩對通貨膨脹和資產(chǎn)價格的影響[D]. 復(fù)旦大學(xué)， 2009年[6]蘇梽芳. 中國通貨膨脹不確定性問題研究[D]. 華僑大學(xué)， 2009年[7]程文衛(wèi). 通貨膨脹影響中國資本市場的實證研究[D]. 南開大學(xué) ，2009年[8]盧寶梅. 通貨膨脹目標(biāo)制的貨幣政策框架研究[D]. 廈門大學(xué)，2008年[9]倪良晶. 我國最近一輪通貨膨脹回顧與反通脹啟示[D]. 蘭州商學(xué)院，2009年[10]王春花. 入世后我國通貨膨脹的變化特點及防治[D]. 廈門大學(xué)， 2009年[11]杜蓓. 影響我國通貨膨脹的主要因素分析[D]. 天津財經(jīng)大學(xué)，2009年[12]曹占強. 通貨膨脹國際傳導(dǎo)機制探析[D]. 蘭州大學(xué)，2010年[13]李濤. 基于經(jīng)濟運行特殊復(fù)雜性的中國通貨膨脹治理研究[D]. 天 津財經(jīng)大學(xué)，2009年[14]張曉霞. 外部因素對我國本輪通貨膨脹影響的研究[D]. 山東大學(xué)， 2009年[15]王冕. 經(jīng)濟全球化背景下的我國通貨膨脹成因與對策[D]. 華東師范大學(xué)，2009年[16]王建楠. 20世紀末中國兩次通貨膨脹的比較研究[D]. 河北師范大學(xué)，2009年[17]郟寶云．通貨膨脹下會計計量模式的比較分析[J]．經(jīng)濟師．2007年，02期：8789[18]焦芳．淺談通貨膨脹對傳統(tǒng)會計的影響[J]．，03期：6567[19]韓慶菊．論通貨膨脹環(huán)境下會計模式與方法選擇的矛盾[J]．，11期：5860[20]凌志．淺議物價變動會計的目標(biāo)[J]．科技咨詢．2006(16)[21]焦芳．淺談通貨膨脹對傳統(tǒng)會計的影響[J]．，03期：2427[22]奧特馬伊森，陳巧娥. 通貨膨脹目標(biāo)制:前景及問題[J]. ，05期：6161[23]張效科．物價變動對會計的沖擊及其對策．[J]．，05期：1618[24]劉炳芳，蔣妍．企業(yè)應(yīng)對通貨膨脹的財務(wù)舉措[J]．，12期：3334[25]毛智敏．關(guān)于不確定性和模糊性的會計信息問題研究[J]．財會研究．2006年，03期：5656[26]揭京．我國上市公司虛假會計信息生成因素分析[J]．集團經(jīng)濟研究．2006年，07期：6162[27]鄭向東，張曉華．物價變動對會計理論與實務(wù)的影響及應(yīng)對模式的選擇[J]．，04期:9091[28]Svensson，Lars .，OpenEconomy Inflation Targeting，Journal of International Economic，[WTBZ]2007，50(1)：155183[29]Bernanke Ben Michael Woodford, The InflationTargeting Debate, National Bureau of Economic Research Conference Report series(Chicago and London :University of Chicago Press)，2005[30]Bernanke, Ben S., Thomas Laubach, Frederic S. 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Now emerges the question that what exactly is the Inflation? Inflation is a global phenomenon in present day times. There is hardly any country in the capitalist world today which is not afflicted by the spectre of inflation. Different economists have defined inflation in different words like Prof. Crowther has defined inflation as a state in which the value of money is falling, ., prices are rising. In the words of Prof. Paul Einzig, Inflation is that state of disequilibrium in which an expansion of purchasing power tends to cause or is the effect of an increase of the price level. Both the definition have emphasized on the rising prices of the goods. The basic factors behind the inflation are either the rising demand or the shortening of supply due to any reason. of Inflation on Business The impact of inflation on business can be bifurcated into two parts like1. Impact on costs and revenue2. Impact on assets and liabilities As far as impact of inflation on costs and revenues is concerned, definitely both will rise but whether they result into extraordinary profits will be determined by that how much opening stock was available at old prices with the pany and how much later the demand for increasing wages is entertained by the pany. In case of monetary assets and liabilities, a pany will lose in case of being creditor and gain in case of being debtor in real terms. If we talk about other assets like building, land and other securities, the pany will be having holding gains in monetary terms but may have neutral impact in real terms due to the rise in prices on the one hand but fall in value of money on the other. accountingInflation accounting is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. Inflation accounting is used in countries experiencing high inflation or hyperinflation. For example, in countries experiencing hyperinflation the International Accounting Standards Board requires corporate financial statements to be adjusted for changes in purchasing power using a price index. cost basis in financial statementsHistorical accounting replaced fair value accounting during the 1930s post Great Depression period. This was replaced since the values had been overstated by certain panies. The principles of historical cost accounting came into being post Wall Street Crash which took place in 1929 along with the assumption of stable currency.Fair value accounting (also called replacement cost accounting or current cost accounting) was w