| 知识经济背景下会计假设理论初探 |
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| 引用本文： | 王国强.知识经济背景下会计假设理论初探[J].辽宁医学院学报(社会科学版),2006(1). |
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| 作者姓名： | 王国强 |
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| 作者单位： | 锦州医学院 辽宁锦州121002 |
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| 摘 要： | 知识经济的来临,使会计环境发生了变化,对传统的会计实体假设产生了巨大冲击;从会计主体、持续经营、会计分期及货币计量假设四个方面对此变化与冲击做了详细探讨。
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| 关 键 词： | 知识经济 会计假设 会计主体 持续经营 会计分期 货币计量 |
On Accounting Assumption Theory against the Background of Knowledge Economy |
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| Wang Guoqiang.On Accounting Assumption Theory against the Background of Knowledge Economy[J].Journal of Liaoning Medical College:Social Science Edition,2006(1). |
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| Authors: | Wang Guoqiang |
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| Abstract: | This paper points out that the arrival of knowledge economy has brought out great changes in accounting context.Such changes have a strong impact on the assumption of accounting entities.Detailed explorations have been conducted in this paper in terms of the four aspects,accounting entities,sustained management,accounting courses and currency calculation assumption. |
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| Keywords: | knowledge economy accounting assumption accounting entities sustained management accounting courses currency calculation |
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