| 论通货紧缩下的会计对策 |
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| 引用本文： | 黄智明.论通货紧缩下的会计对策[J].成都大学学报(自然科学版),2003,22(2):56-60. |
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| 作者姓名： | 黄智明 |
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| 作者单位： | 成都大学工商管理系,成都,610106 |
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| 摘 要： | 近几年来我国经济增长速度逐渐下降 ,出现了通货紧缩 ,影响了经济的发展 ,导致了会计信息的失真 ,使现有的会计处理方法已不再适应我国经济发展的需要 .本文分析了通货紧缩对会计的影响和应采取的对策
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| 关 键 词： | 通货紧缩 会计信息 物价变动会计 |
| 文章编号： | 1004-5422(2003)02-0056-05 |
On the Countermeasure of Accounting under Deflation |
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| HUANGZhiming.On the Countermeasure of Accounting under Deflation[J].Journal of Chengdu University (Natural Science),2003,22(2):56-60. |
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| Authors: | HUANGZhiming |
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| Abstract: | At last few years, the economic increase speed of our country drip gradually ,have arisen deflation, affected the development of economy,caused accounting information distortion,and made the existing accounting processing technique of our country not meet the needs of the economic development of our country. This paper analysed the influence of deflation to the accounting as well as countermeasure. |
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| Keywords: | deflation accounting information Price-change accounting |
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