摘要
通货膨胀使传统会计的币值不变假设和历史成本计价原则受到前所未有的冲击。我国目前尚不具备实施物价变动会计的环境和条件 ,对此 ,正确的对策只能是维持历史成本原则下的局部会计改革。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation. There is no suitable environment and condition for changing price accounting. The best choice will be partial accounting reform by keeping historical cost principle.
出处
《经济经纬》
2000年第2期77-78,共2页
Economic Survey
关键词
通货膨胀
会计
对策
historical cost principle
monetary measurement assumption
changing price accounting
