会计假设在会计理论体系中的作用  

The Role of Accounting Hypothesis in the Accounting Theoretical System

作　　者：张军华[1] 戴蓬军[2] 

机构地区：[1]河南财经学院,郑州450002 [2]沈阳农业大学经济贸易学院,沈阳110161

出　　处：《沈阳农业大学学报（社会科学版）》2005年第3期288-290,共3页Journal of Shenyang Agricultural University(Social Sciences Edition)

摘　　要：假设是科学研究中的一种逻辑思维方式。在会计理论研究中,通过建立会计假设来为会计研究对象构造一个理想模型,从而为会计目标的实现提供保证。会计假设是会计目标的继续和发展,又是会计原则、会计要素、会计方法、会计实践、会计检验等的前提条件。因此,会计假设在会计理论体系中发挥着承上启下的作用。Hypothesizing is a way of logic flinking in scientific researches. In accounting theoretical researches, setting an accounting hypothesis is employed to make up an ideal model for accounting researches, thus providing a guarantee for the attainment of accounting objects. Making accounting hypotheses is a continuation and developinent of accounting objects, and also a prerequisite for accounting principle, accounting factor, accounting method, accounting practice, accounting check and so on. Therefore, making accounting hypotheses serves as a connecting link between the preceding and the following in an accounting theoretical system.

关 键 词：会计假设 会计理论体系 会计学 会计制度 计量单位 

分 类 号：F230[经济管理—会计学]