会计假设论争之辨析

On Accounting Postulate Contentions

进入21世纪以来,网络信息技术的应用是否对会计基本假设造成“冲击”的问题受到我国会计学术界的高度关注。应从实质而非其形式来理解会计基本假设,尽管当前会计假设的应用环境更为复杂,但是,会计基本假设本身并没有“过时”,而且应根据信息需求在应用中补充一些必要的假设。

Accounting postulate is the prerequisite for accountancy and the basic concept on which the operation of accounting system is based. Accounting postulate responds to its social and economic environment. With increased innovation and extensive application of internet technologies since the beginning of the 21th century, the question whether accounting postulate is affected or not has drawn great attention of the scholars in this field. The author of this paper believes that accounting postulate should be understood in terms of ‘matter’ instead of ‘manner’, and that accounting postulate per se is not at all outdated although its application environment has become more complex than ever.