在物价不断变动的经济环境中,人们在理论上对实施物价变动会计,已作过许多研究和论证,但在物价变动到什么程度才有必要采用物价变动会计的问题上,人们的意见还很不一致。有的试图要明确一个数量界限(例如物价上升的百分比),并以此为标准来判定物价变动会计的适用性。有的同志则担心一旦实施了物价变动会计之后,物价变动又趋于平稳该怎么办?对此笔者想谈点自己的看法,与大家共同探讨。物价变动会计的实施以价格变动为出发点,价格变动愈剧烈,它愈有实施的必要。但是这种适用性的衡量标准是很难用一个硬性规定的数量界限来体现的,它往往具有一定的模糊性、可变性、时间性,以及区域和对象上的差异性。如果以一定数量界限为标准,必然要经过择点试验证明的过程,这样就会产生运用物价 In the ever-changing price environment, people have done a lot of research and argumentation in theory on the implementation of price-change accounting. However, people still have very few opinions on the issue of the price-change accounting when the price changes to a certain extent Inconsistent. Some attempt to clarify a quantitative threshold (for example, a percentage increase in prices) and use this as a criterion to determine the applicability of price change accounting. Some comrades are worried that once the implementation of a price change accounting, the price changes have stabilized and how to do? The author would like to talk about their own views, to discuss with you. The implementation of price change accounting The price change as the starting point, the more intense price changes, the more it is necessary for the implementation. However, this measure of applicability is difficult to use a rigid limit of the number of provisions to reflect, it tends to have a certain degree of ambiguity, variability, timeliness, and regional and object differences. If a certain number of boundaries as the standard, will inevitably have to go through the process of selective test proved that this will produce the use of price