合伙企业会计主体及其持续经营问题探讨

结合我国的实际情况，就合伙企业的会计主体、合伙企业的持续经营两个基本会计理论问题进行了讨化会计主体的明朗化要以企业经营独立性的发展为前提，针对合伙企业不完全符合会计主体的特征，提出了合伙企业为“准会计主体”的概念，并在会计处理上严格划分合伙人的个人财产和合伙人投入合伙企业的财产。针对合伙企业存在不符合持续经营含义的情况，提出在合伙企业解体之前的正常经营过程中，仍视其为持续经营的观点，并在合伙人变动而使合伙企业发生中断和续起时，根据会计政策的变化进行调整的思路．

Dissussing about State-Private Enterprises Accounting-mainbody and its Continual Management

This article discusses accounting-mainbodyand constant management of state-Privare enterprisescombinin current situation in our counny The clearingof accounting-mainbody should base on the premise ofenterprise's manopng dependence;owning to thechtaleristic of state private enterprises fittingaccounting-mainbody incompletely,the concept of is putforward,and dishnguish strictly partner's individnalproperty and state-private entorprises' property whichpartner put in dealing accounting according to thesituation of state-Private entorprises unfitting constantmanagement,a point of view is put forward that beforedirmissing State-privtate entoprises normal managing isstill considered costan manasementand if partnerchanging mak State-private enterprises Stop or continuereajust it according to the change of accounting Policy.