| 浅谈会计基本假设 |
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| 引用本文： | 鲁千霞. 浅谈会计基本假设[J]. 黄石理工学院学报, 2003, 19(5): 66-68 |
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| 作者姓名： | 鲁千霞 |
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| 作者单位： | 黄石市财贸学校,湖北,黄石,435000 |
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| 摘 要： | 现代信息技术的发展，对传统的会计基本假设产生了冲击。本文就如何完善会计基本假设提出了几点意见：扩大会计主体范围、丰富持续经营内涵、实行会计分期与分时相结合、发展非货币计算单位。
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| 关 键 词： | 会计基本假设 虚拟企业 电子货币 会计核算 电算化会计 会计主体 会计分期 |
| 文章编号： | 1008-8245(2003)05-0066-03 |
| 修稿时间： | 2002-11-26 |
On Basic Hypothesis of Accounting |
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| Lu Qianxia. On Basic Hypothesis of Accounting[J]. Journal of Huangshi Institute of Technology, 2003, 19(5): 66-68 |
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| Authors: | Lu Qianxia |
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| Abstract: | The development of modem information and technology has brought great concussion to traditional basic hypothesis of accounting. Some advice has been given in the paper on how to make the basic hypothesis of accounting perfect as the following:enlarging the ranges of the principal part of accounting;enriching the connotation of durative management;making accounting joined by a month, a season,a year or by anytime, and developing non - currency measure units. |
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| Keywords: | the basic hypothesis of accounting the dummy enterprises the electronic currency |
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