事物都有其存在和发展的前提,会计也不例外。会计前提又称会计假设,是在历史发展和会计实践中总结出来,作为进行会计核算的先决条件。我国《企业会计准则》中有关会计主体、持续经营、会计分期、货币计量的规定,会计界把它们称为会计核算基础前提。我想:会计前提既然是在会计历史发展过程中形成的,就应当随着历史的发展而发展;过去讲会计,指的就是会计核算,所以会计前提也就是会计核算的前提,现 Everything has its existence and development of the premise, accounting is no exception. Accounting prerequisites, also known as accounting hypotheses, are summarized in historical developments and accounting practices as a prerequisite for conducting accounting. China’s “Accounting Standards for Business Enterprises” in the accounting subject, going concern, accounting staging, currency measurement requirements, accounting them as accounting basis for the premise. I think: accounting premise since it is formed in the accounting history of the development process, it should be with the development of history and development; in the past accounting, refers to the accounting, accounting precondition is the premise of accounting, and now