论持续经营假定与尚且经营假定

The Discussion about Prolonged Operation Assumption and Temporary Operation Assumption

当前会计理论界公认的会计核算基本前提有四个假定：①会计主体；②持续经营；③会计分期；④货币计量。会计假定的作用不言而喻。然而。这一作用的正常发挥很大程度上取决于假定的科学性和合理性。当假定建立在合理、科学的基础之上，它会推动本学科的发展；相反，当假定失去了支持它的合理事实基础或者当假定所依据的事实与现实不一致且相差甚远时，它便如空中楼阁，反而会阻碍本学科的发展。本文根据当前中国经济发展状况及中小企业经营管理特点，对企业会计核算应遵循的持续经营假定提出质疑，提出了尚且经营假定理论，并对会计要素概念体系、会计恒等式、会计报表结构进行了修正，以此来弥补持续经营假定所产生的缺陷。

According to the base presuppositions of accounting, there are four accepted assumptions in current accounting field： accotmting subject, prolonged operation, accotmting stage and monetary measurement. Speaking for itself, the accounting asstunption＇s function is very important. Whether accounting assumption can exert its action normally, it depends on the assumption＇s correction and rationality, if the assumption is scientific and rational, it can speed subject development. On the contrary, if the assumption loses rational basis or foundation, it will be air castle and hinder the development of science. According to the development of economy in China and the characteristic of management and control in medium and small-sized enterprises, this thesis contests the prolonged operation assumption and brings forward temporary operation theory. It corrects the accounting element conception system, accounting identical equation and the structure of accounting form in order to remedy the defects caused by prolonged operation assumption.