| From the middle of 2003, with the expansion of the fixed assets investment and the increasing of the industry, the price index of our country has grown a lot, the emerging of the inflation is undeniable. In the inflation situation, the purchasing power of money drops, original currency value invariable accountant supposition and the historical cost existence principle has changed. The income realization principle, the allocated proportion principle, the objectivity principle and the steady principle also changed. This time, if the tradition the procedures are also used for accounting and, it will distort the accounting information and cause a succession of negative influence, which will cause the result such as: The property indicates is separated from the property present cost; Compare the original costs with present cost, the rise of the price has caused the empty idea profit; Because of the change of the purchasing power, the currency project will generate the profit loss, which can not be performed in financial report form. It will distort the accounting information given by the report, make enterprise finance assignment relations fuzzy, and chaos the financial condition. So it can affect the management decision-making and the investment decision-making of the enterprise in the future. Therefore, based on the existing research results, unifies our country's actual situation, profits from foreign effective accountant theory and the practice, it is necessary to establish and consummate our country inflation accounting pattern and conduct the development research.Through the existence question of our country's inflation condition that under the traditional accountant processing method and the principle, this article analysis the difference of inflation condition between each country, shows the reason of the difference and outlined inflation accounting's international coordinated development. Based on our research results, unifies our country's actual situation, profits from foreign effective accountant theory and practice, we can improve our country's inflation accounting system, calculation procedure and method, establish and consummate inflation accounting's pattern, adopt the corresponding accounting method, eliminate the influence of the traditional accountant theory principle financial inventory accounting from the inflation, and provide a real, reliable accounting information.This essay can be divided into five parts. The first part give implication, rule of the inflation accounting and the influence to accountant and accountant principle; The second part elaborated the inflation accounting's basic pattern and characteristic; The third part talked about the difference of the international inflation accounting and the variance analysis. It also analyzed the influence factor of the inflation accounting pattern; The fourth part proposed the choice of our country inflation accounting pattern and the questions which should be paid attention to when choosing the inflation accounting pattern. It proposed the suggestion to consummate our country's inflation accounting; In the fifth part, based on the practical case, we analysis the importance and influence of the choosing of the inflation pattern. |
