| 财务假设研究成果评述与探讨 |
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| 引用本文： | 王新,徐恒.财务假设研究成果评述与探讨[J].财会通讯,2006(4). |
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| 作者姓名： | 王新 徐恒 |
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| 作者单位： | 西南财经大学研究生部 四川成都610074 |
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| 摘 要： | 财务假设在财务理论体系结构中有着非常重要的作用,我国财务学者对财务假设展开了大量的研究。本文从财务假设的概念、性质、特征入手,对近年来的财务假设研究成果进行了回顾和评述,并提出了构建新的财务假设设想。
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| 关 键 词： | 财务假设 研究成果的评述 财务基本假设 |
The research and evaluation of the achievement in financial assumption |
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| Wang Xin Xu Heng.The research and evaluation of the achievement in financial assumption[J].Communication of Finance and Accounting,2006(4). |
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| Authors: | Wang Xin Xu Heng |
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| Abstract: | The finance assumption is very important in the finance theories system constructure. in our country ,many finance scholars research it a lot . this text is based on the concept, kind, characteristic of finance assumption ,proceeds to review and comment the recent years of the finance assumption research result ,and puts forward to set up the new financial assumption. |
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| Keywords: | Finance assumption Comment on the Financial results Basic financial assumption |
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