| 浅谈财务会计的局限性 |
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| 引用本文： | 徐炜蔚,黎明胜.浅谈财务会计的局限性[J].科技情报开发与经济,2007,17(8):123-124. |
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| 作者姓名： | 徐炜蔚 黎明胜 |
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| 作者单位： | 九江学院会计学院,江西九江,332005 |
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| 摘 要： | 分析了财务会计的四大假设,即会计主体、持续经营、会计分期、货币计量,并结合时代经济特点对四大会计假设提出质疑,指出财务会计的局限性。
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| 关 键 词： | 会计主体 持续经营 会计分期 货币计量 |
| 文章编号： | 1005-6033（2007）08-0123-02 |
| 收稿时间： | 2006-10-30 |
| 修稿时间： | 2006年10月30 |
Talking about the Limitation of Financial Accounting |
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| XU Wei-wei,LI Ming-sheng.Talking about the Limitation of Financial Accounting[J].Sci-Tech Information Development & Economy,2007,17(8):123-124. |
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| Authors: | XU Wei-wei LI Ming-sheng |
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| Abstract: | This paper analyzes on the four assumptions of financial accounting, viz. main body of accounting, sustained operation, accounting periodicity and monetary counting, queries to the four accounting assumptions connecting with the economic characteristics of the times, and points out the limitation of the financial accounting. |
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| Keywords: | main body of accounting sustained operation accounting periodicity monetary counting |
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