试论通货膨胀对财务会计的影响及对策摘要：目前,通货膨胀已成为我国经济发展中人们普遍关注的问题,在通货膨胀的情况之下,由于传统的财务会计编制方法的各种缺陷已经不能够将真实的财务信息反映出来了 ,也不能将准确的决策依据提供给决策人员，因此，在此条件下出现了相关的通货膨胀理论知识和实践操作模式。通货膨胀给企业的经济活动产成了非常重大的影响,会阻碍决策者做出合理决定,进而弱化财务数据的真实性与精准性,通货膨胀对公司的未来发展产生较大的消极影响。所以，本文基于现有的分析结果，借鉴与学习外国领先的会计理论知识和实践操作，再根据国内现实状况情况做出决策，对如何创建与健全国内通货膨胀时期的会计体系进行深入且全面的分析。关键词：通货膨胀 财务会计 影响对策Abstract: At present, inflation has become a widespread concern in the development of China's economy, inflation in the condition of the traditional financial accounting presentation can not reflect the true financial information, can give decision-makers provide correct basis for decision making, the resulting inflation accounting related theory and practical operation mode. Inflation has an important influence on the economic activities of the enterprise, can affect the correct judgment of decision makers, the authenticity of financial information, inflation in the future development of enterprises has great negative effects, therefore, based on the existing research results, combined with China's actual situation, using foreign effective accounting theory and practice, it is necessary to the establishment and improvement of inflation accounting models in China development research is needed.Keywords: inflation financial accounting influence Countermeasures第 1 页 共 10 页一、通货膨胀的含义及表现通货膨胀表示货币数目供大于求，换句话说是经济领域内货币流通数量超过现实货币需求量。其对经济发展情况的影响主要表现在货币的购买能力与市场正常的运营状态相比呈下降态势，最终会出现货币大量贬值，对市场非常不利而且对国际...
