信息经济时代对会计假设的探讨

Study on Accounting Assumption in the Age of Information Economy

分析了信息经济时代对原有会计假设的影响,在对原有四种会计假设进行探讨的基础上,认为会计假设应作出相应修正和补充,以及对会计假设进行评价,使得会计行业在信息经济时代更加适应新的环境。

The paper analyzes how information economy Upon analysis of the four accounting assumptions, the modification and evaluation should be made to adapt the my. influences the original accounting assumptions. paper comes to a conclusion that corresponding accounting to the new age of information eeonomy.