| 试论知识经济对会计基本假设理论的冲击 |
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| 引用本文： | 索俊颖,王崇保. 试论知识经济对会计基本假设理论的冲击[J]. 郧阳师范高等专科学校学报, 2005, 25(3): 103-105 |
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| 作者姓名： | 索俊颖 王崇保 |
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| 作者单位： | 郧阳师范高等专科学校,财务处,湖北,丹江口,442700 |
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| 摘 要： | 知识经济的冲击使会计环境发生了很大变化,对传统的会计假设理论产生了巨大冲击,结合知识经济时代特征从会计主体、持续经营、会计分期及货币计量假设四个方面进行探讨.
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| 关 键 词： | 知识经济 会计假设理论 冲击 |
| 文章编号： | 1008-6072(2005)03-0103-03 |
| 修稿时间： | 2005-02-25 |
The Influence of Knowledge Economy on Basic Accounting Hypotheses |
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| SUO Jun-ying,WANG Chong-bao. The Influence of Knowledge Economy on Basic Accounting Hypotheses[J]. Journal of Yunyang Teachers College, 2005, 25(3): 103-105 |
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| Authors: | SUO Jun-ying WANG Chong-bao |
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| Abstract: | Knowledge economy has exerted a great influence on accounting environment, especially on the traditional accounting hypotheses. Based on the characteristics of knowledge economy, the paper makes a preliminary exploration of accounting subject, sustainable development, accounting intervals and monetary statistics. |
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| Keywords: | knowledge economy accounting hypotheses influence |
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