会计主体假设是会计的基本假设之一,它是指实行会计核算的拟人的特定的单位。在一个国家中由于存在着多层次的各种单位,相应地各层次都存在着实行会计核算的单位。因此,笔者认为,客观上会计主体存在着级次问题,与此相对应,在理论上,就有个会计主体的分级问题。目前我国对这个问题的研究,还是一个空白。这里不揣浅陋,将个人对此问题的一点思考写成此篇短文,若 The accounting subject hypothesis is one of the basic assumptions of accounting. It refers to the specific unit of person who practices accounting. In a country, because there are various levels of various units, correspondingly, there are units that carry out accounting at all levels. Therefore, I believe that objectively there is a hierarchy of accounting subjects, and correspondingly, in theory, there is a classification of accounting subjects. At present, our study on this issue is still a blank. Here does not humble shallow, the personal thinking of this issue is written into this essay, if