会计假设是一个基础命题,是会计理论的最基础部分,是会计理论体系中高层次的概念;同时,会计假设是会计实务的基本前提,它是客观环境对会计的约束,会计研究只有以会计假设为起点,会计理论才具有逻辑的严密性和客观性,会计实务才能在一定规范下得以开展。随着信息技术的发展和网络的迅速普及,会计假设成为研究网络环境下的会计信息系统必须首先解决的重要问题。一、网络经济对会计基本假设造成了巨大的冲击按照我国《企业会计准则》的规定,会计核算基本前提即会计假设包括会计主 Accounting hypothesis is a basic proposition, is the most basic part of accounting theory, accounting theory system is the high-level concepts; the same time, accounting hypothesis is the basic premise of accounting practice, it is the objective environment of the accounting constraints, accounting research only accounting Assumption as a starting point, accounting theory has a logical rigor and objectivity, accounting practices can be carried out under a certain standard. With the development of information technology and the rapid popularization of the network, the accounting hypothesis has become an important issue that must be solved first in order to study the accounting information system in the network environment. First, the network economy has caused a huge impact on the basic accounting assumptions According to China’s “Accounting Standards for Business Enterprises”, the basic premise of accounting accounting hypothesis that the accounting master