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我国《企业会计准则》规定,会计四项基本假设是:会计主体;持续经营;会计分期;货币计量。会计假设的作用不言而喻,然而这一作用的正常发挥很大程度上取决于假设的科学性、合理性。当假设建立在合理、科学的基础上时,它会推动本学科的发展。知识经济的来临,使现有的会计假设环境发生了很大变化,会计假设必须及时作出相应修正和补充,以适应新的环境。一、会计主体假设会计主体又称为会计实体,指会计为之服务的特定单位,它提出了会计活动的
China’s “Accounting Standards for Business Enterprises” provides that the accounting of the four basic assumptions are: accounting subjects; going concern; accounting period; currency measurement. The role of accounting hypothesis is self-evident, however, the normal play of this role depends to a large extent on the scientific and reasonable assumption. When the hypothesis is based on a reasonable and scientific basis, it will promote the development of this discipline. With the advent of knowledge-based economy, the existing accounting hypothesis environment has undergone great changes. Accounting assumptions must be corrected and supplemented in time to adapt to the new environment. First, the accounting entity assumes that the accounting entity, also known as accounting entity, refers to the accounting for the service of a specific unit, it raised the accounting activities