《农业会计研究》1988年第5期刊登了向德伟同志的“通货膨胀与我国企业会计对策”一文。文章说,通货膨胀已成为世界性的经济现象。早在本世纪初,西方会计界就开展了对通货膨胀会计对策的研究,提出了三种主要通货膨胀会计模式,即一般购买力(不变币值)会计模式、现行成本会计模式和变现价值会计模式。作者认为,虽然我国通货膨胀与资本主义国家的通货膨胀不同,但从通货膨胀、物价上涨、币值下跌对会计的影响的角度来看,颇有相近之处。因此,借鉴西方通贷膨胀会计模 “Agricultural Accounting Research” No. 5 of 1988 published Comrade Dewey’s article “Inflation and Accounting Countermeasures of Our Enterprises”. The article said that inflation has become a worldwide economic phenomenon. As early as the beginning of this century, western accounting circles started their research on accounting measures for inflation and put forward three major accounting models for inflation, namely general purchasing power (constant currency) accounting mode, current cost accounting mode and liquidation value accounting mode . The author believes that though inflation in our country is different from inflation in capitalist countries, there are similarities in terms of the impact of inflation, rising prices and declining value of currency on accounting. Therefore, learn from the western inflation model accounting