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在传统的会计模式下,财务信息无法及时反映出物价变动对财务的影响,这会导致财务信息的相关性减弱,不利于投资者的投资和外部其他相关者对企业的判断和分析,这也不利于企业自身内部的管理和评价。为此,要重视通货膨胀,降低其对会计产生的不良影响,保证会计信息的精准性,避免受到较大的冲击。基于此,要对通货膨胀下的会计问题进行深入、系统的研究。
In the traditional accounting mode, the financial information can not reflect the financial impact of price changes in time, which will lead to the weakening of the correlation of financial information, which is not conducive to investors’ investment and judgments and analysis of enterprises by other external stakeholders Not conducive to their own internal management and evaluation. To this end, we must pay attention to inflation, reduce its adverse impact on accounting, to ensure the accuracy of accounting information, to avoid being a greater impact. Based on this, we should make an in-depth and systematic study on the accounting problems under inflation.