浅析经济发展对会计基本假设的冲击及应对策略

Analysis of the impact of economic development on basic accounting assumptions and corresponding strategies

21世纪以来,我国的经济发展迅速,为人们的生产和生活提供了极大的方便。同时,由于我国的经济发展速度很快,它给会计也带来了新的环境,对会计理论也提出了更高的要求。经济发展对会计的冲击,可以体现在经济发展对会计基本假设的冲击,这也就要求会计方面需要追求改革和创新,从而更好地适应经济积极的发展。基于此,文章从会计基本假设出发,深入探究经济快速发展给会计基本假设带来的冲击与挑战,并提出相应的应对措施,以利于会计发展能够更好地适应经济社会的进步。

Since the 21st century,Chinas economy has developed rapidly,providing great convenience for peoples production and life.At the same time,due to the rapid development of Chinas economy,it has brought a new environment to accounting and put forward higher requirements for accounting theory.The impact of economic development on accounting can be reflected in the impact of economic development on the basic assumptions of accounting,which requires accounting to pursue reform and innovation in order to better adapt to positive economic development.Based on this,this article starts from the basic assumptions of accounting,delves into the impact and challenges that rapid economic development brings to the basic assumptions of accounting,and proposes corresponding countermeasures to help accounting development better adapt to the progress of the economy and society.