一、有效市场假设有效市场假设,就是指根据我国现实的社会、经济状况,对会计核算的外部市场环境所作的健全、公平、有效的判断,并以此作为会计核算的基本前提条件。它包括物资市场和资金市场二个方面。在当前,我国市场经济体制已经确立,公平竞争的经营环境基本建成,按照中国人? I. Effective Market Assumptions Effective market assumptions refer to the sound, fair and effective judgments made on the external market environment of accounting according to the actual social and economic conditions in our country and as the basic prerequisite for accounting. It includes material market and capital market two aspects. At present, China’s market economic system has been established and the business environment of fair competition has basically been completed. According to the Chinese people,