浅谈财务会计的局限性

Talking about the Limitation of Financial Accounting

分析了财务会计的四大假设,即会计主体、持续经营、会计分期、货币计量,并结合时代经济特点对四大会计假设提出质疑,指出财务会计的局限性。

This paper analyzes on the four assumptions of financial accounting, viz. main body of accounting, sustained operation, accounting periodicity and monetary counting, queries to the four accounting assumptions connecting with the economic characteristics of the times, and points out the limitation of the financial accounting.