摘要
会计假设是会计理论的基础,决定会计的工作范围。本文旨在分析会计假设所受冲击的基础上提出了其应对环境改变所采取的策略。
Accounting hypothesis is the theoretical basis of accounting,the decision accounting work.This paper analyzes the accounting assumptions and puts forward measures on the basis of its response to climate change.
出处
《价值工程》
2010年第13期52-53,共2页
Value Engineering
关键词
知识经济
会计假设
解构与重构
knowledge economy
accounting hypothesis
deconstruction and reconstruction
