| 知识经济条件下的会计基本假设 |
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| 引用本文： | 郭彩萍. 知识经济条件下的会计基本假设[J]. 山西青年管理干部学院学报, 2005, 18(3): 52-53 |
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| 作者姓名： | 郭彩萍 |
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| 作者单位： | 山西电大长治分校,山西,长治,046000 |
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| 摘 要： | 知识经济的来临,使会计环境发生了变化,对传统的会计假设产生了巨大冲击。如何改变目前的理论体系,使其能适应经济、服务经济发展的需要,是一个值得深思的问题。
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| 关 键 词： | 知识经济 会计假设 持续经营 会计分期 货币计量 |
| 文章编号： | 1008-8997(2005)03-0052-02 |
| 修稿时间： | 2005-04-26 |
The Accountancy Hypothesis in the Environment of Knowledge Economy |
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| GUO Cai-Ping. The Accountancy Hypothesis in the Environment of Knowledge Economy[J]. Journal of Shanxi College For Youth Administrators, 2005, 18(3): 52-53 |
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| Authors: | GUO Cai-Ping |
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| Abstract: | The arrival of the knowledge economy has made the accountancy environment change and brought great impact on accountancy hypothesis as well. Therefore we will have to carefully consider the problem what we should do to change the present theoretical system so as to adjust it to the needs of economy and serve the economic development. |
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| Keywords: | knowledge economy accountancy hypothesis sustainable management accountancy period currency measurement |
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