信息经济时代的到来 ,对传统的会计主体、持续经营、会计分期、货币计量四个基本会计假设提出了严峻的挑战 ,有些假设已难以适应信息经济时代的社会经济环境。信息技术的高度发展 ,为会计基本假设的变革提供了技术可能。建立适应信息经济时代的会计基本假设 ,对建立以此为基点的信息经济时代的会计理论和方法已显得十分迫切。 The advent of the era of information economy poses a severe challenge to the four basic accounting assumptions of the traditional accounting subjects, going concern, accounting staging, and currency measurement. Some of the assumptions have been difficult to adapt to the socio-economic environment of the information economy era. The high development of information technology has provided technical possibilities for the change of the basic assumptions of accounting. The establishment of accounting basic assumptions in the era of information economy has become very urgent for the establishment of the accounting theory and method in the information economy era.