يُعتبر التّضخُّم الاقتصاديُّ من المُصطلحات الاقتصاديّة التي لم يتوصل علم المحاسبة إلى تحديد تعريفٍ ومفهومٍ ثابتٍ لها؛ فعلى الرّغم من أنّه مُصطلح شائعٌ جداً، ومتداولٌ بين العُملاء الاقتصاديين إلّا أنّهم لم يتّفقوا على تحديد تعريفه، لكنّ هناك بعض التفسيرات المنطقيّة التي تصفه، وهي: الزيادة المبالغ فيها في سقف الأسعار ومستواها. وينص التفسير الآخر للتضخم الاقتصادي على أنّه: المُبالغة في تكوين الأرصدة النّقدية، أي أنّ الدولة أو المُنظّمة الاقتصاديّة ترفع العبء النّقدي عن نفسها، عن طريق اعتمادها على البنوك في تنظيم أمورها الماليّة اعتماداً كليّاً، سواء في التمويل أو التّسويق، ويفسر قول ثالث التضخم الاقتصادي بأنه ارتفاع مستوى الدُّخول بشكلٍ عام، وتشمل الرّواتب المدفوعة، والأرباح، والإيرادات المُكتَسبة. سمات التضخم الاقتصادي التّضخّم الاقتصادي حصاد للعديد من العوامل الاقتصاديّة التي يمكن أن تكون متناقضة؛ والسبب في ذلك هو أنّه ظاهرة مُعقّدة جدّاً ومُتداخلة، ومُتشعّبة الأبعاد والنتائج في الوقت نفسه. ينتج التّضخم الاقتصاديُّ عن حدوث خللٍ في العلاقاتِ السّعرية في أسعار السّلع والخدمات، وبين أسعار العناصر الإنتاجيّة، والتي تُمثّل معدّل الأرباح والأجور، وتكاليف المُنتجات. من أهم ما يميّز التّضخم الاقتصاديّ أنّه يؤثر في قيمة العُملة، حيث يُمكن أن يُخفِّضها ويُقلّل سعرها، وذلك بخفض القوّة الشّرائيّة للسّلع. أنواع التضخم الاقتصادي التضخم الأصيل: يحدث هذا النّوع من التّضخّم عندما لا تترافق زيادة الطّلب الكُلّيّ مع الارتفاع في معدل الإنتاج، فيؤدي ذلك لارتفاع كبيرٍ في سعر السّلعة. التضخم الزاحف: يتّصف التّضخُّم الزّاحف بارتفاعٍ تدريجيٍّ في سعر السّلعة، وهو ناتجٌ عن زيادة الطّلب عليها، بينما يبقى العرض والإنتاج ثابتين، ويُعتبر الحدُّ الطبيعيُّ لارتفاع سعر السّلعة هو 10%. التضخم المكبوت: سُمّيَ بالمكبوت كونه يُقيّد الأسعار ضمن مُعدّلٍ ثابت، ويمنع ارتفاعها عن طريق وضع قواعد وقوانين مُعيّنة. التضخم المفرط: سُمِّيَ هذا النّوع من التّضخُّم بالمكبوت؛ كونه يُمثّل ارتفاعاً عالياً في الأسعار يُصاحبه ارتفاعٌ في سرعة تبادل النّقد في السوق، وهو تضخُّمٌ خَطِرٌ يؤدّي لتدهور سعر العُملة في الدّولة، وهو يشبه ذلك الذي حدث في ألمانيا خلال الفترة الواقعة بين عام 1921م وعام 1923م، نتيجة الحرب العالية الثّانية، حيث وصل مستوى الأسعار لأكثر من 50% في شهر واحد. أسباب التضخم الاقتصادي ارتفاع التّكاليف التّشغيليّة في الشّركات الصّناعية أو غير الصّناعية؛ كأن ترفع الشركة أو المؤسسة رواتب الموظّفين. زيادة حجم الطّلب، وهو ناتجٌ عن زيادة حجم الطّلب النقديّ، ويُرافقه عرضٌ مُعتدلٌ بين السّلع والخدمات. حدوث تطورات شاملة في التركيب الكُلّي للطّلب. حدوث حصار اقتصاديٍّ تجاه بعض الدّول تفرضه دولةٌ مقابل دولٍ مُعيّنة؛ حتى تتمتع بحكر استيراد وتصدير المُنتجات، ممّا يؤدّي لارتفاع الأسعار، وانخفاض قيمة العُملة. ارتفاع قيمة الفائدة النّقديّة على السِّلع، وهو من أكبر أسباب التّضخُّم الاقتصاديّ.
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