摘要
目前较为成熟的会计假设研究只是停留在财务会计领域,但随着经济的飞速发展,IT技术的日新月异和管理思想的日益演进,事项会计将成为未来会计的发展趋势。对事项会计假设理论研究是十分必要的。本文提出了五个方面的假设:强式资本市场假设;知识能力假设;标准事项假设;动态分期假设;模型与方法充分假设。
At the present time, the mature research on accounting assumption only rest on financial accounting. Along with the rapid development of economy, quick change of IT technology, evolution of management idea, especially the individualization and diversification of information demand, event accounting will be the direction of the future accounting. Therefore, the research on relevant assumption theory is very necessary. This article brought forward the assumptions in five aspects： strong- form capital market assumption; knowledge capability assumption; standard event assumption; dynamic period assumption; sufficient model and approach assumption.
出处
《广西财经学院学报》
2007年第1期89-91,共3页
Journal of Guangxi University of Finance and Economics
关键词
事项会计
会计假设
财务会计
event accounting
accounting assumption
discussion
