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会计假设(Accounting Assumrtion)是西方财务会计理论的重要组成部分。六十年代初期,美国会计学界把会计假设作为会计理论的最高层次,形成了会计假设→会计原则→会计准则的基本理论思路。由此就足可见会计假设在会计理论中的地位之高和影响之大。我国会计界已逐渐认识、接受和运用了会计假设概念,并对其内容亦作了许多有益的研究。我们曾在《广西会计》1989年第10期上,以《会计假设理论的危机和发展》为题,对会计假设在内容和视野方面的拓展作了粗浅的论证。在本文中,我们将就会计假设的“假设性”提出质疑,并进而说明:会计假设与其说是对会计事务中尚未确知的事物的判断和假定,倒不如说是已经被实践证明了的科学结论,会计假设的“真理成分”是会计假设的根本属性。
Accounting Assumrtion is an important part of western financial accounting theory. In the early 1960s, the accounting profession in the United States regarded the accounting hypothesis as the highest level of accounting theory and formed the basic theoretical thinking of accounting hypothesis → accounting principle → accounting standard. From this we can see that the accounting hypothesis in the accounting theory of high status and influence. China’s accounting profession has gradually realized, accepted and applied the concept of accounting hypotheses, and also made many beneficial studies on its contents. In “Guangxi Accounting”, Issue 10, 1989, we gave a superficial demonstration of the expansion of accounting assumptions in terms of content and vision based on the “crisis and development of accounting hypothesis theory”. In this paper, we will challenge the “hypothetical” accounting hypothesis, and then show that accounting hypotheses are not so much judgments and assumptions as to what is not yet known in accounting matters, Scientific conclusion, the “truth component” of accounting hypothesis is the fundamental attribute of accounting hypothesis.