会计基本假设:概念层次辨析与重新认识

The Re classifying and Recognitition of the Basic Accounting Postulates

从历史发展和逻辑分析的角度， 对公认的四项会计基本假设（ 会计主体、持续经营、会计分期和货币计量） 的概念层次进行重新划分， 并就各项会计基本假设的内容提出自己的新观点。嗣后本文对四项会计基本假设的内涵进行适当的修正， 并提出增添会计计量属性假设的新思路。

The author makes a re classification of the conceptual levels of the Basic Accounting Postulates(BAP),i.e. the accounting entity,the going concem,the accounting period and the money measurement.He develops new conceptions to each of the postulates.In the article,the connotations of BAP are somewhat modified respectively,and additional attributes of accounting measurement are suggested.