会计基本假设包括会计主体、持续经营、会计分期和货币计量。高速公路行业会计作为会计学的一个部分,也应遵循会计的基本假设。但是,由于高速公路行业的一些特性,使笔者觉得有必要探讨高速公路行业会计假设,对其具体内涵进行阐释和重新认知,以期给会计信息使用者决策时提供有利的帮助。 The basic accounting assumptions include the accounting entity, going concern, accounting staging and currency measurement. As a part of accounting, highway industry accounting should also follow the basic assumptions of accounting. However, due to some characteristics of the expressway industry, I think it is necessary to explore the highway industry accounting hypothesis, to explain its specific content and re-cognition, in order to provide useful help to the accounting information user decision-making.