Price Changes Accounting Application Research

As one of the economic development law of nature, the phenomenon of price changes in thecommodity economy has become more and more common. When there is persistent greatlyprices fluctuate, traditional theory of historical cost accounting system will be encountered theshock, and the basis of the financial statements of the correlation and reliability can be reduced,the accounting information of low correlation and reliability for the management of the enterpriseperformance to make an objective evaluation, and the information according to the errorjudgment and decision will also bring business enterprise heavy losses and even make theenterprise into a vicious circle of the state. Therefore, it is particular important to research pricechanges of accounting.The paper mainly consists of five parts: The first part introduces the research background of thearticle, the significance of research, literature review, the structure of the article and this article isexpected to innovation and difficult; introduces the theory of the economic background of theprice changes in accounting applications and researchand practical significance. The second partof the price changes, accounting theory are described, including the form of price changes and thecauses of price changes on the accounting, the need for price changes, accounting, and the twotheoretical basis of the price changes accounting. The third section describes the existing fourspecific mode of the price changes, accounting problems and in the process of applying. Thefourth part of the countermeasures in the application of price. changes, accounting as well asspecific implementation steps. The fifth part is the main part of the contents of this part of thedetailed description of the case in the application of price changes, accounting and analysis. Thegoal of this paper is accounting through the application of price changes, aimed at reducing theimpact of price fluctuations on the accounting, as well as to promote price changes to theaccounting application in China to offer a few constructive comments.