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1、摘 要近年来我国消费价格指数呈现趋势性增长，通货膨胀现象不仅危及宏观经济层面，而且对微观的企业会计核算造成了歪曲性影响。我国政府一直采取有效的措施平抑物价，但不可否认的是通货膨胀已存在于我们的经济生活，成为我国经济发展潜在的难题。推行通货膨胀会计是我国经济发展的必然要求。通货膨胀情况下，对企业资产负债表的歪曲通常比较严重。本文通过几个方面对通货膨胀造成的会计信息影响及对策进行了研究：首先从基础理论层面上介绍了通货膨胀的涵义、分类、现状和通货膨胀会计相关理论，并进行了必要的分析，还介绍了通货膨胀会计模式的涵义及选择问题；其次就通货膨胀引起会计信息失真的问题进行探讨，具体包括通货膨胀引起会计信息歪
2、曲的原因、通货膨胀对会计信息歪曲的表现形式及影响后果等内容；最后结合本人实习公司常州日月机械有限公司的案例研究了会计信息系统在通货膨胀冲击下的对策。本文立足于已有研究成果、结合我国的实际情况，借鉴外国有效的会计理论与实践，改进我国通货膨胀会计制度，改进核算的程序和方法，建立和完善通货膨胀会计模式，采取相应的会计方法，达到消除通货膨胀对传统会计理论原则下的财务会计报表资料的影响，提供真实、可靠的会计信息的目的。 关键词：通货膨胀 信息失真 会计要素 会计模式ABSTRACTIn recent years our country expended the price index to presen
3、t the tendy growth，and by constitutive inflation to integrity inflation evolution，Not only theinflation phenomenon endangers the macroscopic economical stratification plane，but also created to the microscopic enterprise accounting has twisted the influenceOne，carries On the localization from the fou
4、ndation stratification plane tO the inflation correlation theories to comb as well as inflation ac,countant the correlation theories carries on the essential analysis；Two，the inflation creates the inserting pattern to the accounting information which twists to conduct the research and the discussion
5、,includes the inflation specifically the form，the inflation which twists to the accounting information contents and so on consequence which twists to the accounting information；Three，has studied under the accounting information system to inflation impact adjustment countermeasure from accountants te
6、chnical stratification plane；Includes accountant the essential factor the confirmation to adjust， accountant specifically the essential factor measurcmcnt adjusts，accountant essential factor information contents and so on disclosure adjustmentThis article has used the domestic research and the overs
7、eas research unifies，the microexamination and the macroexamination unifies，the synthetic study and the special study unifies the research technique which，the theoretical analysis and the example analysis unifiesThis article through to the inflation to the accounting information influence question re
8、search，proposed how under the inflation carries oil accountant the essential factor information the correction concrete proposal：Under the inflation the fixed asset may use the reasonable method to carry on the estimate value to it，may USe the method which the acceleration amortizes to cause it with
9、 this issue of consumption to adapt；Under the inflation uses the index adjustmentlaw to the goods in stock to count the price as the reset cost and to carry on consumes the calculation，by avoids keeping in stock the loss as far as possibleIts findings operate for our country Enterprise in concrete a
10、ccountant on provide certain reference Key words：Inflation Information distortion Accountant essential factor Accounting model目 录摘要摘要.1目录目录.41 1 引言引言.11.1 研究背景和意义.11.1.1 研究背景 .11.1.2 研究意义 .11.2 研究思路与内容.21.2.1 研究思路 .21.2.2 研究内容 .21.2.3 研究框架图 .31.3 研究综述.31.3.1 国内研究 .31.3.2 国外研究 .42 2 相关理论相关理论.62.1 通货膨胀的涵义.62.2 通货膨胀的分类.62.2.1 需求(拉上)型通货膨胀 .
