知识经济环境下对财务会计假设的修正与创新

Amendments and Innovations on the Financial Accounting Postulates under the Environment of the Knowledge Economy

会计假设反映环境特征,是财务会计最基础的概念,决定财务会计的基本特征,属于财务会计概念框架的最高层次。知识经济的来临,使会计环境发生了巨大变革,且已对现有的财务会计假设产生震撼性冲击,势必要求对会计假设作进一步修正与创新。

The accounting postulation reflects its environmental features,which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.As the world moves towards the knowledge- based economy age,the financial accounting environment has been greatly changed,which has extremely effected on the financial accounting postulation. This certainly will bring to amendments and innovations on the financial accounting postulation.