会计假设在会计理论体系中的作用

• 作 者: 张军华
• 机 构: 河南财经学院
• 出 处: 财会月刊
• 发表日期: 2005年20期
• 关键词: 会计理论体系 会计假设 会计理论研究 会计方法 会计要素 会计对象 逻辑思维方式 受托方 会计主体假设 配比原则

假设是科学研究中的一种逻辑思维方式。在会计理论研究中,会计假设的建立为会计研究对象构造了一个理想模型,从而为会计目标的实现提供了保证。会计假设是会计目标的延续和发展,也是会计原则、会计要素、会计方法、会计实践和会计检验等的前提条件,同时,会计假设也是日常会计处理的必要前提。因此,会计假设在会计理论体系中发挥着承上启下的作用,具有十分重要的理论地位。

Assumptions are a logical way of thinking in scientific research. In the study of accounting theory, the establishment of accounting hypotheses has constructed an ideal model for the subjects of accounting research, thus providing assurance for the realization of accounting objectives. Accounting assumptions are the continuation and development of accounting objectives. They are also the prerequisites of accounting principles, accounting elements, accounting methods, accounting practices and accounting tests. At the same time, accounting assumptions are also necessary prerequisites for daily accounting. Therefore, the accounting hypothesis plays an important role in accounting theory and has a very important theoretical position.