| 关于会计假设中持续经营的探讨 |
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| 引用本文： | 李翠华. 关于会计假设中持续经营的探讨[J]. 经济与管理, 2004, 18(12): 81-82 |
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| 作者姓名： | 李翠华 |
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| 作者单位： | 北京理工大学,管理与经济学院,北京,100081 |
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| 摘 要： | 持续经营假设一直以来都作为会计核算的基础在不自觉地运用 ,其重要性勿庸置疑。需要企业经营者注意 ,并在实践中积极运用合理的一面 ,努力规避某些主观臆测的成份。
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| 关 键 词： | 会计假设 会计核算 持续经营 |
| 文章编号： | 1003-3890(2004)12-0081-02 |
| 修稿时间： | 2004-09-07 |
The Discussion on Going-concern Assumption |
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| LI Cui hua. The Discussion on Going-concern Assumption[J]. Economy and Management, 2004, 18(12): 81-82 |
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| Authors: | LI Cui hua |
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| Abstract: | Going-concern assumption has been used as the basis of accounting activities for a long period. The importance is obvious. Enterprisers need to pay attention to positively apply its reasonable side, in order to avoiding some subjective guess. |
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| Keywords: | accounting assumptions accounting activities going-concern assumption |
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