Research on the Problems of Making Changing Price Principles in China

【摘要 (中文/英文)】 适应经济全球化趋势,中国逐步与国际接轨。在会计方面,具体表现为2006年新会计准则的颁布。考虑实际情况,新准则没有对物价变动会计做出具体规定。但事实上,自2003年起,国内物价就开始有上涨的趋势,尤其是2007年以来,CPI指数一路上扬,物价变动的现实对会计界提出了挑战。物价的变动,对传统会计提供的会计信息的质量造成了不可忽视的影响,时至今日,这一问题仍然没有得到彻底的解决。 鉴于此,该文的主要目的是在总结物价变动会计研究应用成果的基础上,结合中国的实际情况,探讨在中国建立物价变动会计准则的必要性,并尝试着研究建立物价变动会计准则的相关问题。 该文采用比较、理论联系实际、归纳和演绎相结合的研究方法,在将新旧会计准则对比的基础上,从适应经济发展需要,规范会计处理方法和与国际会计准则接轨三个方面论述了我国建立物价变动会计准则的必要性;对已有的四种比较完善的物价变动会计模式的优缺点进行评价,从其程序中归纳出物价变动会计模式构建的思路,会计模式由计量属性和计量单位组成,物价变动会计模式的选择,其关键在于计量属性和计量单位的选择;从会计准则和会计模式的概念出发,结合物价变动会计模式的产生应用过程...更多中,总结出物价变动会计准则和物价变动会计模式的关系,物价变动会计准则的建立关键在于物价变动会计模式的选择,准则的制定在模式产生之后,模式的选择是准则制定的基础。 在上述研究基础上,结合中国当前物价总体上涨同时结构性特征明显的实际情况,得出结论:中国的物价变动会计准则应着重反映相对物价变动的影响,并提出双物价指数模式,同时指出物价变动会计准则的建立是一个长期的过程,需要会计学家、会计实务工作者、社会部门以及企业的参与和支持。 

 Fitting in with the economy trends of globalization, China is accordance with the international world gradually. In accounting, the 2006 new principles is a reflection. Considering china's objective reality, the new principles didn’t make specific rules about Changing Price Accounting. However, The fact is that price rose since 2003, especially since 2007, CPI was always keeping at a high level. Changing-price is challenging accounting area. Changing-price affects the quality of accounting information based on the traditional accounting approaches which shouldn’t be ignored. And till now, this problem hasn’t been solved completely. According to such a situation, this essay put forward the necessarities of setting up the changing-price principles in China based on the study results and tries to think about some problems relating to setting up the changing-price principles. This article mainly uses three methods, such as comparison, putting theories into practice, induction and deduction. The author expounds the necessarities of setting up the changing-price principle in China from three aspects Based on comparing the new accounting principles with the old ones, Evaluates the four existed changing price accounting models, and summarizes the way how to make an accounting model from the procedures of the existed models. Accounting model is made up of measurement quality and prickle. How to choose an accounting model, the key point is to choose measurement quality and prickle. After studying the applications of changing price accounting models, the author summarizes the relationship between changing price principles and changing price model based on the conceptions of accounting model and accounting principle. Principle always comes into being behind model, and model is the fundamental of principle. Based on all the above, considering china’s condition: price is rising generally with obvious structure feature, This article makes a conclusion: the changing price principle should mainly reflect the influence of Relative Price Changes, and put forward the "Double CPIs Model". At last, the author points out that setting up changing price accounting principles needs accountants, social departments hand firms to pay more attention to.

【关键词 (中文/英文)】 物价变动; 会计准则; 通货膨胀; 会计模式

Changing price; Accounting principle; Inflation; Accounting model