摘要
随着会计环境的变化,会计学的基本假设需要进行重新解读。而准确判断会计环境的变化,是进行重新解读的基础。
The hypothesis of accounting theory has the demand to revise with the changes in accounting environment, while giving a proper judge on the changes is the basis for such a modification.
出处
《经济经纬》
北大核心
2004年第5期93-94,共2页
Economic Survey
关键词
会计环境
会计假设
内涵延伸
accounting environment
accounting hypothesis
connotation deepening
