對通貨膨脹下的我國企業(yè)會計信息質(zhì)量分析研究

摘  要：隨著世界經(jīng)濟一體化進程的加快，商業(yè)競爭日益加劇，經(jīng)濟環(huán)境越來越復雜,目前,通貨膨脹已成為一種普遍存在的客觀經(jīng)濟現(xiàn)象。正是由于這一客觀經(jīng)濟現(xiàn)象的存在,傳統(tǒng)會計賴以存在的基本條件發(fā)生了變化,從而對會計理論和實務都造成了一定的沖擊和影響，直接影響了企業(yè)的會計信息質(zhì)量。本文對通貨膨脹下我國企業(yè)得會計信息質(zhì)量進行研究，首先介紹了通貨膨脹的基本內(nèi)涵和會計信息質(zhì)量的特征；然后分析了通貨膨脹對我國企業(yè)會計信息質(zhì)量的影響，從中找出問題所在。最后，本文就所在問題提出相應的對策。
關鍵詞：會計信息質(zhì)量；通貨膨脹；物價變動

Abstract：With the world economy globalization, the commercial growing competition, economic environment more and more complex, at present, price changes has become a widespread objective economic phenomenon . Is due to the objective economic phenomena exists, traditional accounting depends on remains the basic conditions have changed, thus to accounting theory and practice have caused a certain impact and influence, direct affect the enterprise accounting information quality.This paper under our country enterprise inflation have studied the accounting information quality.This paper firstly introduces the basic connotation of inflation and accounting information quality characteristic; Then analyzes inflation to our country enterprise accounting information quality influence, Find out the problem.Finally, this paper puts forward some corresponding countermeasures in question.

Key Words：Accounting information quality ; inflation ; price changes
 

 
目  錄
摘要 …………………………………………………………………………………Ⅰ
Abstract ……………………………………………………………………………Ⅱ
引言…………………………………………………………………………………1
一、基本概念及特征…………………………………………………………………2
    （一）通貨膨脹的基本內(nèi)涵……………………………………………………2
（二）會計信息質(zhì)量特征………………………………………………………3
二、通貨膨脹對會計信息質(zhì)量的影響………………………………………………7
（一）通貨膨脹對會計核算的影響……………………………………………7
（二）通貨膨脹對會計財務報表的影響………………………………………8
（三）通貨膨脹對會計信息質(zhì)量特征的影響…………………………………9
三、提高通貨膨脹下會計信息質(zhì)量的措施…………………………………………10
（一）我國企業(yè)采取的相關措施………………………………………………10
（二）我國政府的宏觀調(diào)控措施………………………………………………11
致  謝 ………………………………………………………………………………14
參考文獻 ……………………………………………………………………………15