会计分期假设是会计的四大基本假设之一。在新经济环境下，传统的会计分期假设面临巨大的挑战，但它不会被取消或被代替，而必须同其他会计理论一样，不断发展，与时俱进。一、新经济环境下对于会计分期假设的认识存在分歧所谓新经济，是指建立在高新技术和网络经济之上的一种 Accounting staging assumptions is one of the four basic assumptions of accounting. Under the new economic environment, the traditional assumption of accounting staging is faced with enormous challenges. However, it will not be canceled or replaced. Instead, it must, like other accounting theories, develop continuously and keep pace with the times. First, there is a disagreement on the assumption of accounting staging in the new economic environment The so-called new economy refers to a kind of high-tech and network economy