持续经营与断续经营廖鑫海《企业会计准则》第一章第五条规定：“会计核算应当以企业持续、正常的生产经营活动为前提。”这条前提条件指的是持续经营假设。持续经营与断续经营是相对的。一、面对着“持”与“断”两种状态。在市场经济条件下，会计主体同人一样，也有一个... Continuous operation and discontinuous management Liao Xinhai, Article 5 of Chapter 1 of the “Accounting Standards for Business Enterprises” stipulates: “Accounting should be based on the company’s continuous and normal production and business activities.” This precondition refers to the continuing operation assumption. Continuing operations and intermittent operations are relative. First, in the face of “holding” and “breaking” two states. Under the conditions of market economy, the accounting subjects are the same as others.