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会计假设是指在特定的经济环境中,根据以往的会计的实践和理论,对会计领域中尚未肯定的事项所做出的合乎情理的假说或设想。随着环境问题的日益严重,网络信息技术的日渐发达,传统的...
会计假设是指在特定的经济环境中,根据以往的会计的实践和理论,对会计领域中尚未肯定的事项所做出的合乎情理的假说或设想。随着环境问题的日益严重,网络信息技术的日渐发达,传统的会计假设面临着越来越多的挑战。本文从会计假设的概念入手,通过阐述知识经济这一大背景,分析了社会责任会计和网络信息对四大会计假设的影响,提出了如何创新会计假设的建议,最后做出总结并展望会计未来的发展方向。
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~~~~~~~~~~~~~~~~~~~~~~~~~~~Abstract~~~~~~~~~~~~~~~~~~~~~~~~~~~
Accounting assumption is in certain economical environment, based on previous practice and theory of accounting, making of reasonable assumption and supposing toward uncertainty in accounting field. With environment problems getting more serious and net technic getting developed, traditonal accounting assumption is facing more and more challenge. This article starts from concept of assumption, in view of background of knowledge economics, analyses impact on the four accounting assumption by social responsible accounting and net-information, comes up with advice of way to innovate accounting assumption, in the end, makes conclusion and expectation toward development of accounting in the future.
~~~~~~~~~~~~~~~~~~~纯手工翻译 来自民间超人气专业团队 英语系~~~~~~~~~~~~~~~
Accounting assumption is in certain economical environment, based on previous practice and theory of accounting, making of reasonable assumption and supposing toward uncertainty in accounting field. With environment problems getting more serious and net technic getting developed, traditonal accounting assumption is facing more and more challenge. This article starts from concept of assumption, in view of background of knowledge economics, analyses impact on the four accounting assumption by social responsible accounting and net-information, comes up with advice of way to innovate accounting assumption, in the end, makes conclusion and expectation toward development of accounting in the future.
~~~~~~~~~~~~~~~~~~~纯手工翻译 来自民间超人气专业团队 英语系~~~~~~~~~~~~~~~
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