一些观点认为,在电子商务环境下,会计假设将发生全面变化。因为,电子商务系统是在虚拟企业模式下经营的。这个“虚拟企业”随着业务的发生而组成,随着业务的结束而消失。因此,会计主体已无法确认,由此引发的持续经营、会计分期,乃至货币计量假设等都将发生变化。笔者认为,随着社会科学技术的进步,会计理论肯定会不断发展完善,但在今天还看不出虚拟企业和电子商务正在动摇会计主体假设这一重要的会计理论基础。为说清这个问题,笔者试图对虚拟企业和电子商务的实质进行分析,然后再谈会计主体假设是否因其出现而动摇。 Some view that in the e-commerce environment, accounting assumptions will be a comprehensive change. Because, e-commerce system is operating in the virtual business model. This “Virtual Enterprise ” is composed as the business takes place, disappears as the business ends. Therefore, the accounting entity has been unable to confirm, the resulting continuous operation, accounting staging, and even currency measurement assumptions will change. The author believes that with the progress of social science and technology, accounting theory will certainly continue to develop and improve, but today we can not see the virtual enterprise and e-commerce are shaking accounting hypothesis is an important accounting theory. In order to clarify this issue, the author attempts to analyze the essence of virtual enterprises and e-commerce, and then talk about whether accounting subject assumptions are shaken by their appearance.