The paper mainly discusses the influence of accountant informationalization on accounting postulates.
主要探讨了会计信息化对会计假设的冲击和影响,指出在会计信息化条件下,会计假设的实质和内涵并没有改变,只是在内容和表现形式上更加多样化,它仍适用并将继续发挥着重要作用。
Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting.
由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。
The Revision of Traditional Accounting Assumption by Human Resources Accounting Assumption
人力资源会计假设对传统会计假设的修正
The Social Responsibility Accounting Formed the Impact to the Traditional Accounting Assumption;
社会责任会计对传统会计假设的冲击
Discussion on the Impact of the Network Accounting on the Theory of Accounting Assumption
浅议网络会计对会计假设理论的冲击
Dynamic Development of Accounting from the Setting of Environment Accounting Assumption
从环境会计假设的设定看会计的动态发展
Development of Network Accounting and looseness for Presumptive Theory of Accounting
网络会计的发展与会计假设理论的松动
The Relationship between the Capital Gurantee and the Accounting Assumption, Accounting Calculation and the Double Pricing Assumption;
资本保全与会计假设会计计量之关系及双重计价设想
Abstract： Accounting hypothesis is the basis of economic politic and society environment on which accounting depends.
会计假设是会计赖以存在的经济政治和社会环境的基本前提。
On Countermeasure and Impact of Net-Technique upon Accountancy Service or its Supposition
网络技术对会计假设与实务的影响及其对策
Considerations about Two Accounting Presumption Theories under the New Economic Environment;
新经济环境下对两大会计假设理论的思考
Thoughts on Innovation and Development of Accounting Assumptions in the Network Age;
对网络时代会计假设创新与发展的思考
On the Influence of Knowledge Economy on Accounting Postulates;
试论知识经济对会计假设的影响及对策
Amendments and Innovations on the Financial Accounting Postulates under the Environment of the Knowledge Economy;
知识经济环境下对财务会计假设的修正与创新
The Knowledge of Virtual Enterprise s Accountant Assumption In Network Economy Condition;
对网络经济环境下虚拟企业会计假设的认识
Accounting Environment and the Basic Hypothesis in Accounting
会计环境与会计学的基本假设——对会计学基本假设研究的检讨
The Accountant Supposes the Theoretical Research Basically --From "managing and supposing continuously " to"current market price accountant";
会计基本假设理论研究——从“持续经营假设”到“现行市价会计”
Discussion of Society Reponsibility Acounting s Multi-ply Measure Hypothesis and Methods;
社会责任会计的多重计量假设及其计量方法
Accounting Goal and Basic Hypothesises in the Knowledge Economy Age;
知识经济时代的会计目标和基本假设
On Accountancy Corpus Asstimption under the Economic Environment of Network;
网络经济环境下的会计主体假设探讨