虚拟经济下的会计假设研究.pdf

山西财经大学
士学位论文
虚拟经济下的会计假设研究
姓名:李金杏
申请学位级别:硕士
专业:会计学
导教师:赵丽生
2011-03-15
摘要
会计假设作为会计概念框架的重要组成部分,与会计目标同处在会计理论
体系的最高层次,是一切会计理论与实务的基石。科学的会计假设,对完善会
计理论体系,规范有序地开展会计活动有着重要的理论价值和实践意义。会计
假设是对会计所处的经济环境的反映,会计界从一开始对会计假设进行探索研
究,便认识到其对传统社会经济环境所具有的普遍适用性和重要的指导意义。
随着虚拟经济的兴起和快速发展,会计活动的内容发生了巨大变化,进而对传
统会计假设产生着强大的冲击,迫切要求对会计假设的内容进行修正和更新,
以适应新的环境,为会计活动更准确地确认、计量和报告打好坚实基础,使会
计能够更好地实现其职能,发挥其作用
本文主要以虛拟经济为背景,研究虚拟经济下的会计假设命题,重点研究
虚拟经济的出现给会计假设带来的影响。全文分为三个部分:第一部分为第1
章,重点介绍会计假设的研究背景,回顾了国内外会计基本假设的研究现状。
第二部分包括第2、3章,分别对虚拟经济和会计假设的相关理论进行系统梳理
分析了两大知识体系之间的相互关系。第三部分为第4章,是本文的主体,研
究虚拟经济下会计假设中每一要素面临的挑战,并对每一假设提出相应的修正
对策。
本文主要运用规范研究的方法,通过对会计基本假设的历史变迁进行研究,
分析会计假设与经济环境的变化关系,结合当今虛拟经济的发展,提出会计假
设受到的影响和冲击。本文的创新之处主要有:首先,将虚拟主体纳入会计主
体假设,拓展了该项假设的内涵;其次,将“持续经营假设”修订为“项目经
营假设”;第三,提出了缩短“会计分期”的间隔期;第四,变“货币计量假设”
为“货币计量模式和非货币计量方式相结合的计量假设”。
除此之外,本文还通过对会计确认、计量和报告等的分析推理,提出“权
责发生制”也应成为会计的一项基本假设。
关键词】虚拟经济会计假设冲击修正的对策
Abstract
Accounting assumptions are important component of the accounting conceptual framework
and at the highest level of accounting theory system with accounting goals, being the cornerstone of
all accounting theory and practice. Scientific accounting assumptions have important theoretical
value and practical significance on perfecting the accounting theoretical system, and carrying out
accounting activities orderly Accountin assumptions are reflection of the department of economic
and environmental accounting. While the accounting profession stud ied accounting assumption
originally, they had recognized their universal applicability and important guiding significance to
traditional socio-economic environment. With the rise of the virtual economy and rapid
development, significant changes happen in the content of the accounting activities. Virtual
economy also has a powerful impact on traditional accounting assumptions, pressing for
amendments to the content of the accounting assumption and updated to adapt to the new
environment, to lay a solid foundation for recognition, measurement and reporting more precisely
for accounting activities, and to achieve its functions and play its part better
This paper studies accounting postulates under the virtual economic proposition, focus in on
the emergence of virtual economy to the impact of accounting assumptions. Full-text is divided into
three parts: the first part focuses on accounting assumptions research background and review the
domestic and foreign research status of accounting basic assumption. The second part cards the
theory system of the virtual economy and accounting assumptions, and analyze the relationship
between two large body of knowledge. the third part is the main branch of this paper, researching
into each element of accounting postulates under the challenge of virtual economic, putting forward
according amendment of countermeasures for each assumption
Normative research methods are applied in this paper, through the study of the historical
changes of accounting basic assumptions, and the analysis of relationship between accounting
Assumptions and changes in the economic environment, combining with todays virtual economy
development, proposed the influence and shocks on accounting assumptions. There are some
innovation points in this art