目 录摘要......................................................................1关键词....................................................................1引言......................................................................1一、传统会计与物价变动会计模式的相关概念..................................1二、传统会计在物价变动下的挑战............................................2（一）理论影响........................................................21.物价变动否定了币值不变原则.......................................22.物价变动否定了传统会计的计价模式.................................2（二）实务影响........................................................31.会计报表不能真正地反应财务状况和经营成果.........................32.资本保持现状不能很好地体现.......................................33.不能正确反映投资的保全情况.......................................3三、我国物价变动会计与国外差异的主要表现..................................3（一）业务起因不同....................................................3（二）调账依据不同....................................................3（三）处理结果不同....................................................3（四）产生效用不同....................................................4四、我国物价变动会计的发展................................................4（一）我国实施物价变动会计存在的问题..................................41.与物价的相关信息的来源受到局限...................................42.会计准则及相关法规滞后...........................................43.会计信息的披露范围较窄...........................................44.会计人员整体素质偏低.............................................4（二）发展我国的物价变动会计所应采取的对策............................41.增加会计信息的披露范围，提高会计信息的质量要求...................42.完善财会法规.....................................................43.提高会计人员的整体素质...........................................4结论......................................................................5参考文...
