试论知识经济对会计假设的影响及对策

On the Influence of Knowledge Economy on Accounting Postulates

以知识经济为背景,分析了知识经济会计环境下会计主体、持续经营、会计分期和货币计量四项基本假设所受影响,提出了会计基本假设适应挑战的对策。

In view of knowledge economy, this paper analyzes the influence of knowledge economy on the four basic postulates: accounting entity, continual management; accounting sub-stage and currency computation. It also gives some countermeasures for accounting postulates to meet challenges.