知识经济条件下的会计基本假设

The Accountancy Hypothesis in the Environment of Knowledge Economy

知识经济的来临,使会计环境发生了变化,对传统的会计假设产生了巨大冲击。如何改变目前的理论体系,使其能适应经济、服务经济发展的需要,是一个值得深思的问题。

The arrival of the knowledge economy has made the accountancy environment change and brought great impact on accountancy hypothesis as well. Therefore we will have to carefully consider the problem what we should do to change the present theoretical system so as to adjust it to the needs of economy and serve the economic development.