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本文就知识经济时代,会计四项基本假设的内涵和外延进行探讨。会计基本假设是会计活动得以进行的基本前提,是一种对会计活动进行时、空、量限定的理论。会计主体又称会计实体,是会计为其服务的特定单位和组织;持续经营是指会计或会计主体的生产经营将无限期的延续下去,在可预见的未来不会破产;货币计量指企业在会计核算过程中以货币为主要计量单位,记录反映企业的经营情况。这四项基本假设明确了会计工作的服务对象和处理对象,21世纪使人类社会进入了知识经济时代,经济的发展使会计也产生了巨大变化:会计主体有待突破;持续经营假设的内涵得到延伸;会计分期假设失去存在的必要性;以货币为主要计量单位,同时发展非货币计量单位。因此只有改革现行四大基本假设,才能全面适应知识经济的发展要求。
This paper discusses the connotation and denotation of four basic assumptions in the era of knowledge economy and accounting. The basic assumption of accounting is the basic prerequisite for accounting activities to be carried out. It is a theory of time, space and quantity limited to accounting activities. Accounting entities, also known as accounting entities, are the specific units and organizations that accountants serve for them. Continuing operations mean that the production and operation of accounting or accounting entities will continue indefinitely and will not go bankrupt in the foreseeable future. In the process of accounting, the currency is the main unit of measurement and the records reflect the operation of the enterprise. These four basic assumptions define the clients and targets of the accounting work. In the 21st century, human society has entered the era of knowledge-based economy. The development of economy has made tremendous changes in accounting: the main body of accounting needs to be broken; the connotation of the going-concern hypothesis has been extended ; Accounting period assuming the loss of the necessity of existence; currency as the main unit of measurement, while the development of non-monetary measurement units. Therefore, only by reforming the current four basic assumptions can we fully meet the requirements of the development of knowledge economy.