| 新经济环境下对两大会计假设理论的思考 |
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| 引用本文： | 高建英.新经济环境下对两大会计假设理论的思考[J].科技情报开发与经济,2006,16(16):153-154. |
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| 作者姓名： | 高建英 |
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| 作者单位： | 山西大学商务学院会计系,山西,太原,030012 |
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| 摘 要： | 通过对会计主体假设和持续经营假设进行的分析,指出传统的企业管理模式和会计模式已不适应新经济环境发展的需求,必须进行创新。
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| 关 键 词： | 网络经济 会计主体假设 持续经营假设 |
| 文章编号： | 1005-6033（2006）16-0153-02 |
| 收稿时间： | 2006-03-22 |
| 修稿时间： | 2006年3月22日 |
Considerations about Two Accounting Presumption Theories under the New Economic Environment |
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| GAO Jian-ying.Considerations about Two Accounting Presumption Theories under the New Economic Environment[J].Sci-Tech Information Development & Economy,2006,16(16):153-154. |
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| Authors: | GAO Jian-ying |
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| Institution: | GAO Jian-ying |
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| Abstract: | Through analyzing the accounting main body presumption and the accounting sustainable operation presumption,this paper points out that the traditional enterprise management mode and the accounting mode haven't fit in with the requirements of the development of the new economic environment. |
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| Keywords: | network economy accounting main body presumption accounting sustainable operation presumption |
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