Price Changes, The Impact On The Quality Of Accounting Information And Countermeasures

As a kind of common economic phenomenon, changing price always has a great effect on historic cost accounting, which, to some extent, hinders financial accountant to fulfil their functions. Ever emphasized by all the countries of the world, the research or relevant accountant of changing price has become a difficult problem in the field of accounting. Chinese accounting institute had ever hold the seminar of special subject of changing price accounting to discuss the problems on this. Then, what influences changing price has on information sent by accounting system, the extent of influence and how to apply some preliminarily formed theories of changing price accounting have become the content of further research. At the base of introducing survey of changing price and some basic theories of accounting information, this article analyzed the effect of changing price on accounting information抯 quality by a great deal of data and introduced the existing model of changing price accounting. As follows, the solutions and methods of how to reduce the effect of changing price on the quality of accounting information in the current condition were introduced according to our country抯 real situation in this article.