| 关于持续经营的不确定性的探讨 |
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| 引用本文： | 包晓澜.关于持续经营的不确定性的探讨[J].河南工业大学学报(社会科学版),2002,18(3):30-31. |
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| 作者姓名： | 包晓澜 |
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| 作者单位： | 郑州电力高等专科学校,河南,郑州,450004 |
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| 摘 要： | 我国会计核算是以持续经营作为假设前提之一。企业间竞争日益激烈 ,研究持续经营的不确定性成为必然。针对“企业普遍来说是持续经营的”潜意识观念 ,提出对持续经营不确定性的评估方法。
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| 关 键 词： | 持续经营 评估 信息披露 |
| 文章编号： | 1008-7419(2002)03-0030-02 |
| 修稿时间： | 2002年3月20日 |
Discussion on the Uncertainty of Going-Conlern |
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| Bao Xiaolan.Discussion on the Uncertainty of Going-Conlern[J].Journal of Henan University of Technology:Social Science Edition,2002,18(3):30-31. |
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| Authors: | Bao Xiaolan |
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| Institution: | Bao Xiaolan |
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| Abstract: | Continuous-going is one of the hypotheses of China's accounting. With the increasingly severe competition, it is necessary to do some research on the uncertainty of continuous-going. Aiming at the subconscious conception that enterprises are generally of continuous-going, this paper puts forward the way of assessment of the uncertainty of continuous-going, to protect the interest of the investors and other related parties. |
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| Keywords: | continuous going phenomena assessment information discloure |
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