The Research On Accounting Theory Under Going Concern Uncertainty

In recent years, the economy environment of the whole world has changed sharply, and the competition between the business enterprises is gradually vigorous. And the plenty of bankruptcy cases have told us that the going concern crisis is not far away from us, the basic assumption of"Going Concern"has been challenged seriously.Accounting information (Refer to financial accounting information in this paper) is the output of the whole financial accounting concept frame. Basic assumption, accounting goal, quality characteristic of accounting information and accounting calculating method are the core theories of the whole financial accounting frame, furthermore, the above factors affect each other. If basic assumption varies, accounting goal will vary, too, then quality characteristic of accounting information and accounting calculating method also vary. Many countries'accounting principles and legislations have regulated the formula and way to estimate companies'ability of going concern, and they request accountants to give not-standard audit report to the companies whose going concern abilities have great doubt. But in the accounting theory system, there is little discuss about enterprises'financial report method, and few theory results are accumulated.In this paper, I will research from the plenty of cases of bankruptcy, and discuss on the challenge that the assumption of"Going Concern"faces. Analyze the relationships between the basic assumption, accounting goal and the quality characteristic of accounting information. Furthermore, I will study the accounting goal and quality of accounting information under going concern uncertainty. Then, I will give the multi-nature measurement, which can meet the information users'need as much as possible. Finally, I will make a foreseeing about the measurement method of multi-nature.