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会计假设是会计学的基本理论,会计学界对这一问题,既有相同的认识,又有不同的看法,准确地把握这一理论,无论对会计理论研究,还是对指导会计实务都是十分重要的。笔者想就这一问题,提出自己的浅见,和同行讨论。一、什么是会计假设?假设对任何学科领域都是重要的,而不同学科的假设具有不同的性质。假设大体可分为自然科学的假设和社会科学的假设。自然科学的假设亦称假说,是科学研究上对客观事物的假
Accounting hypothesis is the basic theory of accounting, the accounting profession on this issue, both the same understanding and different views, accurate grasp of this theory, both for accounting theory, or for guiding accounting practices are very important of. I would like to ask this question, put forward my own opinion, and peer discussion. First, what is the accounting hypothesis? Assumptions are important in any subject area, and the assumptions of different disciplines have different properties. Assumptions can be broadly divided into assumptions of natural science and assumptions of social science. The hypothesis of natural science, also known as hypothesis, is a falsification of objective things in scientific research