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1、我國(guó)企業(yè)物價(jià)變動(dòng)會(huì)計(jì)模式的應(yīng)用前景摘要物價(jià)變動(dòng)是我國(guó)當(dāng)前經(jīng)濟(jì)生活中客觀存在的一個(gè)普遍現(xiàn)象。持續(xù)的物價(jià)變動(dòng)給我國(guó)現(xiàn)行的會(huì)計(jì)模式帶來了一定的影響,使企業(yè)會(huì)計(jì)工作面臨著一系列新問題。為了使會(huì)計(jì)在物價(jià)變動(dòng)的情況下,仍然能夠?yàn)槠髽I(yè)經(jīng)營(yíng)管理決策和投資決策提供準(zhǔn)確、可靠的信息,就需要應(yīng)用物價(jià)變動(dòng)會(huì)計(jì)模式。本文主要根據(jù)現(xiàn)實(shí)物價(jià)變動(dòng)的情況，并通過比較物價(jià)變動(dòng)會(huì)計(jì)模式的優(yōu)劣差別，來探討我國(guó)企業(yè)的物價(jià)變動(dòng)會(huì)計(jì)模式的應(yīng)用前景對(duì)這一情況進(jìn)行分析研究，。運(yùn)用比較、分析與綜合的方法對(duì)物價(jià)變動(dòng)會(huì)計(jì)模式的具體選擇加以論證。物價(jià)變動(dòng)會(huì)計(jì)模
2、式是我國(guó)經(jīng)濟(jì)不斷發(fā)展的需要,它有利于企業(yè)各利益主體的預(yù)測(cè)和決策,對(duì)于我國(guó)企業(yè)會(huì)計(jì)來說具有重要的研究意義和現(xiàn)實(shí)意義，是我國(guó)會(huì)計(jì)的重要發(fā)展方向。關(guān)鍵詞物價(jià)變動(dòng)會(huì)計(jì)；一般物價(jià)水平會(huì)計(jì)；現(xiàn)行價(jià)值會(huì)計(jì)16CHINA'SENTERPRISESACCOUNTINGFORPRICECHANGESOFTHEAPPLICATIONMODELABSTRACTPricechangesintheeconomiclifeofourcountry'scurrentobjectiveofacommonphenomenon.Sustai
3、nedpricechangestoourcurrentaccountingmodelhasacertainimpact,sothatenterprisesarefacedwithaseriesofaccountingproblems.Inordertomakeaccountingforpricechangesinthecircumstances,stillbeabletoenterprisemanagementdecision-makingandinvestmentdecision-makingtopr
4、ovideaccurateandreliableinformationontheneedsoftheapplicationoftheaccountingmodelforpricechanges.Inthispaper,basedontherealitiesofthesituationofpricechangesandpricechangesbycomparingtheadvantagesanddisadvantagesofdifferentialaccountingmodeltoinvestigatet
5、hepricechangesofChina'senterprisesaccountingapplicationmodeltoanalyzethesituationonthestudy.Theuseofcomparison,analysisandsynthesismethodofaccountingforpricechangesonthespecificchoiceofmodeltobeargued.Pricechangesintheaccountingmodelisthecontinuousdevelo
6、pmentofChina'seconomicneeds,itisconducivetotheinterestsofthemainbusinessofforecastinganddecision-making,accountingforChina'senterprisesisanimportantresearchandpracticalsignificance,theimportanceofChina'saccountingdevelopment.KEYWORDSaccountingforpricecha
7、nges;thegeneralpricelevelaccounting;currentvalueaccounting16目錄摘要ⅠABSTRACTⅡ前言11物價(jià)變動(dòng)會(huì)計(jì)概述11.1物價(jià)變動(dòng)會(huì)計(jì)的含義21.2物價(jià)變動(dòng)對(duì)會(huì)計(jì)信息的影響32推行物價(jià)變動(dòng)會(huì)計(jì)模式的必要性分析32.1推行物價(jià)變動(dòng)會(huì)計(jì)模式是客觀的需要32.2物價(jià)變動(dòng)會(huì)計(jì)模式有利于財(cái)務(wù)報(bào)表目標(biāo)的實(shí)現(xiàn)42.3推行物價(jià)變動(dòng)會(huì)計(jì)模式有利于企業(yè)持續(xù)經(jīng)營(yíng)43推行物價(jià)變動(dòng)會(huì)計(jì)模式的制約條件53.1國(guó)家經(jīng)濟(jì)體制的制約53.2社會(huì)經(jīng)濟(jì)情況的制約53.3區(qū)域性差別情況
8、的制約53.4會(huì)計(jì)人員業(yè)務(wù)素質(zhì)的制約63.5普及程度的制約63.6會(huì)計(jì)信息對(duì)國(guó)家部門影響的制約64推行物價(jià)變動(dòng)會(huì)計(jì)模式的成熟條件74.1物價(jià)變動(dòng)會(huì)計(jì)模式的理論基礎(chǔ)74.2物價(jià)變動(dòng)會(huì)計(jì)模式的現(xiàn)實(shí)基礎(chǔ)84.3物價(jià)變動(dòng)會(huì)計(jì)模式的可行性條件85推行物價(jià)變動(dòng)會(huì)計(jì)模式應(yīng)采取的對(duì)策85.1建立社會(huì)產(chǎn)品物價(jià)指數(shù)表95.2調(diào)整和發(fā)展資產(chǎn)評(píng)估和賬項(xiàng)調(diào)整工作95.3擴(kuò)大會(huì)計(jì)信息披露范圍95.4完善財(cái)會(huì)法規(guī)105.5提高會(huì)計(jì)人員素質(zhì)105.6調(diào)整存貨資產(chǎn)105.7
