会计基本假设来源于会计工作实践,它是人们对会计领域客观事物假定的说明。象其它任何一门科学假设要根据事实提出一样,会计基本假设也是根据会计事实提出来的,并要接受会计工作实践的检验。但是,会计工作实践是十分丰富、不断发展的,会计基本假设面对变化纷呈的会计实践活动,由于其相对稳定性,带来了它的发展滞后性,因而难免产生一定的局限。这主要因为,会计基本假设产生于财务会计年代,是管理会计出现以前的事情,它是人们基于对财务会计工作实践的认识,在财务会计基础上所作的推断和说明。它比较全面地反映了财务会计的本质及其规律性,因而,据此导出的有关会计概念和作出的有关 Accounting basic assumptions derived from accounting practice, it is people’s account of the assumptions of the objective things. Like any other scientific hypothesis that is based on facts, the basic assumptions of accounting are also based on accounting facts and are subject to the test of accounting practice. However, accounting practice is very rich and continuous development, the basic assumption of accounting in the face of changing accounting practice, due to its relative stability, has brought its development lag, which inevitably have some limitations. This is mainly because the basic assumption of accounting originated in the financial accounting era is the management accounting before the occurrence of it is based on people’s understanding of the practice of financial accounting, financial accounting based on the inference and description. It more completely reflects the nature of financial accounting and its regularity, therefore, derived from the accounting concepts and made relevant