试论经济全球化对会计假设的挑战

Challenges to Accounting Postulate by the Economic Globalization

经济全球化成为影响我国会计理论和实务的重要因素,它使会计主体界限难以确定,要求会计信息披露范围扩大至企业外部,会计主体假设难以成立。它加剧了企业破产、清算的风险,新的网络公司难以适应持续经营假设。各国会计分期的不一致性以及对多层次、多样性的会计信息的需要使现有会计分期假设失去优越性。多币种计量的现实、货币折算的主观性及对非货币信息的需要增加使货币计量假设也难以为继。

The economic globalization has become an important factor that influences accounting theory and practice of our country. It makes accounting entity range difficult to be determined and requires accountant to expand information range to outside and accounting entity postulate difficult to establish. It aggravates enterprise bankruptcy risk that new network company difficult to suit to goingconcern postulate. And the needs of multilevel information of variety make the existing accounting period postulate lose its superiority. Many kinds of currency evaluation in the reality, subjectivity of currency translation and the needs of the nonmonetary information make money measurement postulate hard to carry on.