| 现行通货膨胀会计计量的缺陷及其改进 |
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| 引用本文： | 张宏婧,李晨,曹立国. 现行通货膨胀会计计量的缺陷及其改进[J]. 东北电力学院学报, 2007, 27(5): 1-3 |
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| 作者姓名： | 张宏婧 李晨 曹立国 |
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| 作者单位： | 东北电力大学,经济管理管理学院,吉林,吉林,132012;内蒙古自治区包头供电局,内蒙古,包头,014030;中国建设银行,吉林省分行,吉林,长春,130041 |
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| 摘 要： | 一般物价水平调整法和现值调整法都有各自的缺陷,这些方法不能满足不同会计信息使用者的需要。同时不同的计量方法适用于不同的资产类别和企业经营环境,对这些方法的选择是通货膨胀会计发展的基础。使用多元化会计计量标准,能够克服单一计量方法的缺陷,满足不同信息使用者的需求。
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| 关 键 词： | 一般物价水平调整法 现行价值法 多元化 会计计量 |
| 文章编号： | 1005-2992（2007）05-0001-03 |
| 收稿时间： | 2007-05-16 |
| 修稿时间： | 2007-05-16 |
Defects in Current Inflation Accounting Measurement and Improvement |
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| ZHANG Hong-jing,LI Chen,CAO Liguo. Defects in Current Inflation Accounting Measurement and Improvement[J]. Journal of Northeast China Institute of Electric Power Engineering, 2007, 27(5): 1-3 |
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| Authors: | ZHANG Hong-jing LI Chen CAO Liguo |
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| Affiliation: | 1. Economic and management of Northeast Dianli university, Jilin City, Jilin Province, 132012; 2. Baotou Power Supply Bureau of Inner Mongolia Autonomous Region, Baotou City, 014030; 3. Jilin Province Branch of China Construction Bank, Changchun City, 130041 |
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| Abstract: | General price level control method and present value have respective defects.These methods are un- able to satisfy the different accounting information user.At the same time,different measures are suitable for different asset categories and different corporations operating environment.It is the basement of inflation ac- counting choosing different methods.Using multivariation accounting measurement can conquer the defects in single measurement to satisfy the different users. |
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| Keywords: | General price control method Present value approach Multivariation accounting Measurement |
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