摘要
会计假设依存于特定的社会经济环境。在企业破产清算条件下,不仅持续经营不再成立,清算会计主体、清算会计期间和货币计量的内涵发生了变化,而且产生了终止经营、资不抵债和债权人集合体等新的会计假设,由此形成不同于持续经营条件下的会计假设体系:清算会计主体、终止经营、清算会计期间、资不抵债、债权人集合体、货币计量。新的会计假设体系对破产清算条件下会计理论体系的构建带来非常重要的影响。
Accounting assumption depends on specific social and economic conditions. Under the condition of enterprise bankruptcy and liquidation, not only the going concern does not exist but also the connotation of accounting entity, liquidation accounting period and currency measurement has changed, the new accounting assumptions such as termination of operation, insolvency, and creditors group appear and result in an accounting assumption different from the conditions of going concern ： liquidation accounting entity, termination of operation, liquidation accounting period, insolvency, creditors group and currency measurement. The new assumption system shall have influence on establishment of bankruptcy and liquidation accounting theory system.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第1期68-74,共7页
Journal of Audit & Economics
关键词
破产清算
资不抵债
债权人集合体
会计假设
会计主体假设
会计期间假设
bankruptcy liquidation
insolvency
creditors group
accounting hypothesis
accounting entity hypothesis
accounting period hypothesis
