The Impact Of The Internet Age Accounting Assumptions - On The Era Of Knowledge Economy Accounting Assumptions

The modern account is fit to the industry society, then it's development must according to the industry's rhythm.For the account system is in a debious economics environment, accounting assumption is created. Accounting assumption is the basement of the accountancy. It decides the territory of the account. After a century's develop, accounting assumption acts as a very important role, and direct the accounting practice: principal part assume account space is stable and independent keep and account divided by stages is restrict the account's time. Currency measure is confirm on the limited account reflect means.When face up with the information economies' impact by all appearances, the modern accounting assumption is so flabbiness. Information economics and knowledge economics are changing the world, especially the net account, means a new world: the form of produce and organize is internationalization; the company's risk is prick up, dummy corporation is written in water; on time information pick up the user's earning; non-currency information is more and more important the a manager and a investor.In this letterpress, I try to use the normal research method, by work over the accounting assumption's development history, integrate the request of the knowledge economics time net account environment's develop, provide a new accounting assumption, to fit the new environment and solve the new problem.Through analysis of the current opinions and a long time's presumption, I think that the new accounting assumption should be: Firstly, the "accountorganization" assumption takes the place of "account principle part" accounting assumption; by this way, we can solve the problem that created by merger and networks production.Secondly, "risk keep" take the place of "persist keep"; by this way, we can beclear that why risk is so important in a corporation, and how to think when operate a corporation.Thirdly, "frequently distributed report" assumption take the place of "accounting by stages"; It makes us sure that the more frequently information the more effectiveness.Fourthly, "currency and index measure" assumption take the place of "currency measure". Many intangible assets can be measured and be reflected by this way. Our reports will be more effective and abundant.At the same time, according to my opinion, I provide the base methods to solve the problems that appear in the accounting practice.