一我国现行的会计核算模式是传统的历史成本会计模式。由于此种模式奉行的是财务资本保持理论,以币值不变假设和历史成本原则为会计核算基础,因而在我国目前物价上升剧烈,人民币贬值十分明显的通货膨胀时期,已暴露出种种弊端,集中表现在如下方面。(一)影响企业资金的足额补偿在现行的历史成本模式下,固定资产折旧按其历史成本计提,在固定资产报废时由于物价上涨,固定资产重置成本提高,所提折旧额将不足以补偿固定资产价值转移额,固定资产实物更新也不能顺利进行。工业企业产品成本中的材料物资消耗,是按其历史成本来确定的,从销售收入中收回的成本补偿价值与材料物资历史成本相等;然而由于通货膨胀、物价上涨,收回的 A current accounting model of our country is a traditional historical cost accounting model. Since this model pursues the theory of financial capital preservation, based on the assumption of constant value of currency and the historical cost principle, in the period of inflation which is exacerbated by the soaring prices in China and the obvious depreciation of Renminbi, various drawbacks have been exposed and concentrated In the following aspects. (I) Full Compensation for Enterprise Funds Under the current historical cost model, the depreciation of fixed assets will be accrued based on its historical cost. When the fixed assets are scrapped, the depreciation will be insufficient due to the rise in prices and the replacement cost of fixed assets. In order to compensate for the value transfer of fixed assets, in-kind renewal of fixed assets can not be carried out smoothly. The consumption of materials and materials in the product cost of industrial enterprises is determined according to their historical cost. The compensation value of the costs recovered from the sales revenue is equal to the historical cost of materials and materials; however, due to inflation, rising prices and recoveries