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文章阐述了当前会计基本假设的局限性 ,指出随着经济环境已进入知识经济时代 ,财务会计与报告的规范体系及基础也应该与时俱进并随之变化 ,才能有效解决会计确认、计量、记录和报告所依据会计基本假设存在的不足之处。并就会计基本假设的补充和完善 ,进行了详细论述。
The article expounds the limitations of the current accounting basic assumptions. It points out that with the economic environment has entered the era of knowledge economy, the normative system and foundation of financial accounting and reporting should also change with the times, in order to effectively solve the accounting verification, measurement, Record and report based on the basic assumption of accounting deficiencies. And the accounting basic assumptions to supplement and improve, carried out a detailed discussion.