会计假设在会计理论体系中的作用

The Role of Accounting Hypothesis in the Accounting Theoretical System

假设是科学研究中的一种逻辑思维方式。在会计理论研究中,通过建立会计假设来为会计研究对象构造一个理想模型,从而为会计目标的实现提供保证。会计假设是会计目标的继续和发展,又是会计原则、会计要素、会计方法、会计实践、会计检验等的前提条件。因此,会计假设在会计理论体系中发挥着承上启下的作用。

Hypothesizing is a way of logic flinking in scientific researches. In accounting theoretical researches, setting an accounting hypothesis is employed to make up an ideal model for accounting researches, thus providing a guarantee for the attainment of accounting objects. Making accounting hypotheses is a continuation and developinent of accounting objects, and also a prerequisite for accounting principle, accounting factor, accounting method, accounting practice, accounting check and so on. Therefore, making accounting hypotheses serves as a connecting link between the preceding and the following in an accounting theoretical system.