关于会计假设是否属于会计原则体系,国内外理论界多有不同的看法。本文拟就此谈点意见。我国对于会计原则体系的划分存在着三层次论和二层次论,即:会计假设、基本会计原则和具体会计原则;或将前两者合称为基本会计原则。英国会计学界普遍接受哈罗德·比尔曼和阿伦·德莱宾教授 As to whether the accounting hypothesis belongs to the accounting principle system, there are many different opinions in the theory circle at home and abroad. This article intends to talk about this point. There are three levels theory and two levels theory in our country, such as accounting hypotheses, basic accounting principles and specific accounting principles; or the former two are collectively referred to as basic accounting principles. The British accounting profession generally accepts professors Harold Bilman and Alan Drebin