一、会计基本假设的内涵会计基本假设,亦称会计核算的基本前提,是一种对会计活动进行时、空、量限定的理论,是从事会计工作、研究会计问题时,毋需证明便为人们接受的先决条件。目前为国际会计界普遍认可的基本会计假设有4个,即会计主体假设、持续经营假设、会计分期假设和货币计量假设。会计主体又称会计实体,是会计为之服务的特定单位。会计理论和会计实践普遍证明,无论是现在还是将来,会计主体假设都是财务会计基本假设的基石,是立足主体,面向市场,提供该主体关于财务状况、财务业绩和现金流量的一个经济信息系统。会计主体假设起源于经营主体的概念,与经营组织形式的发展有着直接的联系。在漫长的工业社 First, the basic assumption of accounting The basic assumption of accounting, also known as the basic premise of accounting is a kind of accounting activities, the time and space, the amount of limited theory, is engaged in accounting work, accounting issues, without proof is Prerequisites accepted by people. At present, there are four basic accounting assumptions universally accepted by the international accounting profession: accounting entity assumption, going concern assumption, accounting period assumption and currency measurement assumption. Accounting entities, also known as accounting entities, is a specific unit of accountancy services. Generally speaking, accounting theory and accounting practice prove that accounting hypotheses are the cornerstone of the basic assumptions of financial accounting, both now and in the future. They are based on the main body, face the market and provide an economic information system about the financial status, financial performance and cash flow of the subject . The assumption of accounting entity originates from the concept of business entity and has a direct connection with the development of business organization. In the long industrial community