通货膨胀下货币性净资产流量表应用研究
发布时间：2018-11-14 15:32
【摘要】：正一、通货膨胀下传统企业财务报表应用困境通货膨胀环境下以历史成本和币值稳定假设为基础编报的财务报表受到强烈地冲击,使企业对外提供的财务信息部分失真,这将影响到与企业有利害关系的各方的决策。因此分析通货膨胀时期企业财务报表应用的困境十分必要,有利于企业管理层及时应对物价变动对企业的影响,降低风险。(一)通货膨胀对资产负债表的影响包括:(1)货币性项目。
[Abstract]:First, under inflation, the financial statements prepared on the basis of the assumption of historical cost and currency stability are strongly impacted by the application of dilemmas in the environment of inflation, which causes partial distortion of financial information provided by enterprises to the outside world. This will affect the decision-making of interested parties. Therefore, it is necessary to analyze the difficulties in the application of financial statements in the period of inflation, so as to help the enterprise management to deal with the impact of price change on the enterprise and reduce the risk in time. (1) the impact of inflation on the balance sheet includes: (1) monetary items.
【作者单位】： 中国海洋大学管理学院;
【分类号】：F275;F231.5
本文编号：2331573
[Abstract]:First, under inflation, the financial statements prepared on the basis of the assumption of historical cost and currency stability are strongly impacted by the application of dilemmas in the environment of inflation, which causes partial distortion of financial information provided by enterprises to the outside world. This will affect the decision-making of interested parties. Therefore, it is necessary to analyze the difficulties in the application of financial statements in the period of inflation, so as to help the enterprise management to deal with the impact of price change on the enterprise and reduce the risk in time. (1) the impact of inflation on the balance sheet includes: (1) monetary items.
【作者单位】： 中国海洋大学管理学院;
【分类号】：F275;F231.5
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