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会计假设是指对某些未被认识的会计现象,根据客观的情况或趋势所作的合乎情理的判断,而形成的一系列构成会计思想基础的公理或假设。我国最新的《企业会计准则》规定,会计核算的基本前提是:会计主体、持续经营、会计分期、货币计量。现行的会计基本假设是与工业经济时代的会计环境基本相适应的,随着知识经济时代的到来,会计环境将发生新的变化,修正会计基本假设已成为必要。
Accounting assumptions refer to a series of axioms or assumptions that form the basis of accounting ideas for certain unidentified accounting phenomena based on objective judgments made in the circumstances or trends. China’s latest “Accounting Standards for Business Enterprises” provides that the basic prerequisite for accounting is: accounting subjects, going concern, accounting staging, currency measurement. The current basic assumption of accounting is compatible with the accounting environment in the era of industrial economy. With the advent of the era of knowledge economy, new changes will take place in the accounting environment. It is necessary to amend the basic assumptions of accounting.