会计假设理论是会计理论体系的重要组成部分。深入开展会计假设理论的研究,既是建立有中国特色的会计理论体系的需要,也是为更好地发挥会计理论指导会计实践的迫切需要。但我们认为,理论界对会计假设研究的现状是不能令人满意的。我们注意到,对会计假设进行注释和说明的多,结合我国经济改革及经济发展的现实进行发展性探讨的少;正面加以肯定的多,提出疑问、试图重建会计假设的少。我们正是以此为基点,系统地分析了会计假设得以存在的各种经济和社会条件,发现会计假设理论既存在继续发展的种种契机,也存在导致危机的多 Accounting hypothesis theory is an important part of accounting theory system. Carrying out the research on the theory of accounting hypotheses is not only the need to establish an accounting theoretical system with Chinese characteristics, but also an urgent need to give full play to accounting theory to guide accounting practice. However, we think that the theoretical research on the accounting hypothesis is unsatisfactory. We have noticed that there are many explanations and explanations of accounting hypotheses, less developmental discussions based on the reality of China’s economic reform and economic development, positive affirmations, questions and attempts to rebuild fewer accounting hypotheses. Based on this, we have systematically analyzed the various economic and social conditions in which accounting assumptions exist. We find that the accounting hypothesis theory has both the opportunity to continue its development and the crisis-causing ones