人力资源会计假设对传统会计假设的修正

The Revision of Traditional Accounting Assumption by Human Resources Accounting Assumption

在知识经济时代的现实背景下,传统会计假设即会计主体、持续经营、会计分期和货币计量假设都不同程度地经受着冲击。人力资源会计作为一种新型会计理论,在接受与继承传统会计基本假设的同时,又扩展其了内涵与外延,给予了重新界定和修正。

In the real background of knowledge economy, traditional accounting assumption contains the assumptions of accounting subject, sustainable running, accounting by stage and currency calculation which all are more or less affected. Human resources accounting as the theory of a new type of accounting, while accepting and inheriting the basic assumption of traditional accounting, develops its extension and connotation, so it must be revised and redefined from the traditional one.