摒弃传统会计基本前提持续经营之辨析  

On Discarding Continuity of Activity of Basic Traditional Accounting Prerequisites

作　　者：王永生[1] 

机构地区：[1]北京信息科技大学,北京100085

出　　处：《商业研究》2006年第20期88-90,共3页Commercial Research

摘　　要：从独立的会计学角度来探究持续经营,认为持续经营是企业的生存条件,并非会计学的基本前提。网络经济的来临,使会计环境发生巨变,会计主体变化频繁,对基本前提持续经营带来致命冲击,需要摒弃之,另辟蹊径,创建全新的会计学基本前提。Probing into continuity of activity from the angle of independent accounting, the paper holds the conditions of enterprises not the accounting prerequisites. As the cyber economy tremendously changes the accounting environment and accounting entity the basic accounting prerequisites are seriously challenged in the continuity of activity. It is necessary to discard it and start new basic accounting prerequisites.

关 键 词：全新会计学 会计基本前提 持续经营 会计分期 

分 类 号：F230[经济管理—会计学]