摘要进入21世纪以来，随着新经济时代浪潮的推动，经济环境发生了日新月异的变化，与此同时，也给会计假设理论带来了不小的冲击，四项会计假设的实用性和有效性受到诸多质疑。因此，近年来，这一问题受到越来越多会计界学者的关注，如何改善与解决会计假设现存的不足及缺陷，是我们亟待解决的问题。本文通过对会计假设理论的国内外研究现状进行分析，提出本文的研究主题。在此基础上，阐述会计四大假设的内涵，并分别阐明其意义。继而结合当下经济环境分别对会计假设面临的问题进行分析，逐一提出改善与解决的策略。86884

毕业论文关键词：会计假设；经济环境；挑战；对策

The Study About Accounting Postulates

Abstract Since the 21th century, with the wave of new economy, the economic environment has taken place the variety of the continuous changes。 At the same time, it also brings huge shocks to accounting postulates theory, the practicality and effectiveness of the four accounting postulates undergo many suspicions and criticisms。 Therefore, in recent years, the issue has got attention from more and more scholars。 In the present economic environment, it is necessary to improve and solve the deficiencies and defects existed in accounting postulates。 The essay offers a detailed statement of the implication about accounting theory research status at home and abroad。 According to the research status, bringing up the key subject of the essay。 On this basis, the essay elaborates implication of the four accounting postulates and illuminates functions of them。 Subsequently, the essay analyze problems existed in the four accounting postulates combined with the current economic environment。 Based on related issues, the essay put forwards strategies to improve and solve one by one。

Keywords: accounting postulates; economic environment; challenges; strategies

目   录

0 引言 1

1会计假设研究现状 2

1。1国外研究现状 2

1。2国内研究现状 4

1。3研究评述 5

2 会计假设的基础理论 6

2。1会计假设的基本内涵 6

2。1。1会计主体 6

2。1。2持续经营 6

2。1。3会计分期 7

2。1。4货币计量 7

2。2会计假设的意义 7

2。2。1会计主体的意义 7

2。2。2持续经营的意义 7

2。2。3会计分期的意义 8

2。2。4货币计量的意义 8

3会计假设面临的挑战 9

3。1会计主体面临的挑战 9

3。1。1企业的界限日益模糊 9

3。1。2在网络社会中，会计主体的外延不断扩大 9

3。2持续经营面临的挑战 10

3。2。1经营风险与不确定性增加，挑战持续经营假设 10

3。2。2虚拟企业的临时结盟性，不再把持续经营作为目标 10

3。3会计分期面临的挑战