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山西财经大学硕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：会计学指导教师：赵丽生2011-03-15345AbstractAccountingassumptionsareimportantcomponentoftheaccountingconceptualframework,andatthehighestlevelofaccountingtheorysystemwithaccountinggoals,beingthecornerstoneofallaccountingtheoryandpractice.Scientificaccountingassumptionshaveimportanttheoreticalvalueandpracticalsignificanceonperfectingtheaccountingtheoreticalsystem,andcarryingoutaccountingactivitiesorderly.Accountingassumptionsarereflectionofthedepartmentofeconomicandenvironmentalaccounting.Whiletheaccountingprofessionstudiedaccountingassumptionoriginally,theyhadrecognizedtheiruniversalapplicabilityandimportantguidingsignificancetotraditionalsocio-economicenvironment.Withtheriseofthevirtualeconomyandrapiddevelopment,significantchangeshappeninthecontentoftheaccountingactivities.Virtualeconomyalsohasapowerfulimpactontraditionalaccountingassumptions,pressingforamendmentstothecontentoftheaccountingassumptionandupdatedtoadapttothenewenvironment,tolayasolidfoundationforrecognition,measurementandreportingmorepreciselyforaccountingactivities,andtoachieveitsfunctionsandplayitspartbetter.Thispaperstudiesaccountingpostulatesunderthevirtualeconomicproposition,focusingontheemergenceofvirtualeconomytotheimpactofaccountingassumptions.Full-textisdividedintothreeparts:thefirstpartfocusesonaccountingassumptions’researchbackgroundandreviewthedomesticandforeignresearchstatusofaccountingbasicassumption.Thesecondpartcardsthetheorysystemofthevirtualeconomyandaccountingassumptions,andanalyzetherelationshipbetweentwolargebodyofknowledge.thethirdpartisthemainbranchofthispaper,researchingintoeachelementofaccountingpostulatesunderthechallengeofvirtualeconomic,puttingforwardaccordingamendmentofcountermeasuresforeachassumption.Normativeresearchmethodsareappliedinthispaper,throughthestudyofthehistoricalchangesofaccountingbasicassumptions,andtheanalysisofrelationshipbetweenaccountingassumptionsandchangesintheeconomicenvironment,combiningwithtoday'svirtualeconomydevelopment,proposedtheinfluenceandshocksonaccountingassumptions.Therearesomeinnovationpointsinthisarticle.Firstly,the“accountingentityassumption”takestheplaceofthe“virtualsubject”;expandingtheconnotationofthishypothesis;secondly,goingconcernassumptionisrevisedforprojectgoingconcernassumption;thirdly,thetimeperiodassumptionisshorten;lastly,currencymeasurementassumptionisputintothemeasurementassumptionscombinedwithcurrencymeasurementmodeandnon-currencymeasurementway”Inaddition,throughtheanalysisofaccountingrecognition,measurementandreporting,suchasreasoning,Iputforwardthattheaccrualbasisshouldalsobeabasicaccountingassumption.6keywordsVirtualeconomyAccountingassumptionsImpactRevisedcountermeasure1212345678908101112133.21415161718192021...2002,9.P98222324252627282930...2006,1.P22231323334353637383940