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持续经营的弱化对会计和审计的影响

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摘要 持续经营既是一个生产经营问题,又是会计假设之一,它几乎构成所有重大会计理论和会计实践的基础。会计假设是对理想状态的假设,但在现实生产经营实践中,会计假设的情况往往出现既不是理想状态,也不是完全丧失的弱化现象。这种情况将对会计和审计产生什么影响,是一个更为现实的问题。
作者 赵宝柱
机构地区 南开大学
出处 《财会通讯(上)》 2000年第3期32-34,共3页 Communication of Finance and Accounting
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