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略谈会计假设的模糊性武汉军事经济学院曲啸国会计工作的开展及其理论研究,都基于相关的科学假设。会计假设是会计理论和会计实务赖以存在的基础和前提,它主要针对会计对象和计量手段进行假设。经济活动的复杂性,决定了价值运动是一个复杂过程。这种复杂的过程要求限定...
A brief account of the ambiguity of accounting assumptions Qu Xiaoguo Wuhan Institute of military and economics accounting theory and its theoretical research, are based on relevant scientific assumptions. Accounting hypothesis is the basis and precondition for the existence of accounting theory and accounting practice. It mainly makes assumptions about accounting objects and measurement methods. The complexity of economic activity determines the value of movement is a complex process. This complicated process requires qualification ...