试论信息时代会计假设受到的冲击与影响

The Impact and Influence on the Accounting Assumptions in Information Times

随着信息技术的迅猛发展 ,人类已逐渐迈进了信息时代。会计假设作为对会计所处的经济环境所做出的合乎情理的推断和假定 ,在今天则面临着挑战与革新的压力。本文从会计假设形成的历史线索入手 ,结合信息技术的发展及其推动社会经济环境的变化 ,探讨了工业经济时代所提出的会计假设受到的冲击与影响 ,并结合现实情况提出相关的对策研究 。

With the development of scientific technology,the society is stepping into the times of information economies. The accounting assumptions served as the basis of accounting practice and theory will unavoidably be affected. The article starts with the historical clue of the accounting assumptions coming into being and analyzes under the new social and economic environment,the impact and influence on the four accounting assumptions that were concluded during the industrialization times. Finally,there are three suggestions on reorganizing the accounting assumptions during the information times to identify the tendency of future development and to keep the innovation of accounting in the same pace with the society, thus establishing a strong basis for innovation of the whole accounting system and framework.