１．会计主体假设创新 传统会计主体假设限定了会计核算和报告的空间范围，仅适用于“实”的空间。世界性的互联网络和实体内部网络的发展，加快了知识、信息的扩散和应用，拓展了会计基本假设的领域，使会计主体对应于“虚”“实”两个空间。因此必须创新会计主体假设。我们可 1. The main assumptions of the accounting entity to innovate the traditional accounting subject assumptions define the scope of accounting and reporting space, only applies to “real” space. The development of worldwide Internet and intra-entity networks speeds up the diffusion and application of knowledge and information and expands the field of accounting basic assumptions so that the subject of accounting corresponds to the two spaces of “virtual” and “real”. Therefore, we must innovate the assumptions of accounting subjects. We can