Recognition , measurement and report are necessary parts of financial accounting , so we should demonstrate them as a whole , although that may be a difficult thing . the recognition and measurement of comprehensive income are complex and profound , which involve many problems of financial accounting theory such as historical cost principle , realization principle , relevance and reliability , etc . 当然,全面收益的确认与计量问题又是十分复杂的,它不仅涉及到财务会计理论的方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。
Under this mechanism , a household expenditure survey for cssa households is conducted every five years , in addition to the annual adjustment . the aim is to update the ssaip in light of the relative importance of individual items of goods and services consumed by cssa households , to ensure that the index can more accurately reflect the expenditure pattern of cssa households and the impact of price changes on the purchasing power represented by the cssa standard rates 在此机制下，我们除了每年按社援指数的变动调整综援标准金额外，还会每五年进行一次综援住户开支统计调查，根据受助人在不同种类的商品及服务上的消费比重，修订社援指数，确保该指数更能准确反映综援受助人的消费模式及物价变动对综援标准金额购买力的影响。
The fallacy of composition is a kind of " macro - market failure " , so the stabilization policy should be chosen by the state . also , the paper analyzed the economic bodies " responses and the state ' s behaviors in the deflationary environment , and studied the price fluctuations in the money angle , and finally summarized the causes of the deflation in our country , pointing out that over - investment is the main factor . several suggestions about setting up some institutional and physical infrastructure facilities are brought forward in the end 本文所做的工作还包括对通货紧缩环境中微观经济主体的反应以及政府(央行)的行为进行了分析，并从货币角度对物价变动和通货紧缩的形成作了探讨，最后对我国通货紧缩形成的原因进行了总结，认为90年代初期以来过度投资造成的生产能力相对过剩是引起我国通货紧缩的主要原因，而抑制高通胀的“双紧”政策、亚洲金融危机的冲击以及国内一系列重大改革措施的负面影响等原因，则在一定程度上提前、加剧或延长了我国的通货紧缩。
