基于信息化社会会计假设的反思

随着网络技术的发展与应用,对财务会计提出了挑战,有学者认为,传统的财务会计假设已不再适用。本文认为,信息化只是在一定程度上影响了会计假设,并没有改变会计假设的实质,会计假设在会计理论和会计实务中的地位并未发生实质性的动摇。采用实时报告系统,能够有效解决信息化对会计分期假设和持续经营假设的影响。

Reconsider to the Accountant Hhypothesis Based on Information Society Environment

With the development of the network technology, some scholars believe that the traditional financial accounting hypothesis is not suitable any longer. The article thinks that the informationalize condition has affected accountant hypothesis only in a certain degree, but not changed the accountant hypothesis in essence, and the hypothesis is not under the substantive impact in the theory and in the practice status. On a cash basis, taking the accounting period hypothesis in the going concern hypothesis and using real-time reporting system can effectively solve the influence which is caused by the information on the accounting period hypothesis and the going concern hypothesis.