Accounting Assumption Problem Research Under The Background Of The Accounting Environment

Accounting postulates is an important part of financial accounting conceptual framework. It is in thehighest situation in accounting theory system as the same as accounting objective. And it is the cornerstoneof all accounting theories and practices. Scientific and rational accounting postulates has great theoreticaland practical significance to perfecting accounting theory system and carrying out accounting activities inan standardized and orderly manner. Accounting postulates is the reflection of economic environment thataccounting faces. It has been put into Exploration and research from the beginning in accounting field.People have realized that it has general applicability and important instructive significance to traditionalaccounting economic environment. However, with the rising and rapid development of knowledgeeconomy, the contents of accounting activity have changed dramatically, which has engendered someimpact on traditional accounting postulates. Many scholars begin to focus on the research of accountingpostulates, in the hope that they can put forward some ones that are able to adapt to the new environment soas to lay solid foundation for more accurate affirmation, measurement and report of accounting activitiesand to make accounting realize its function and play its role better.Based on knowledge economy, the article investigates accounting postulates under the knowledgeeconomy and especially studies the challenge that the emergence of knowledge economy has brought toaccounting. The article can be divided into three parts:Section One, which includes Chapter One andChapter Two, especially focuses on the research background of accounting postulates as well as reviews thecurrent situation of world study on basic accounting postulates and the basic theory of accountingpostulates; Chapter Three is Section Two, which details the concept and generating process of knowledgeeconomy as well as its effects on accounting; Section Three, the main part of the article, is Chapter Four,which studies the challenge every element of accounting postulates faces under knowledge economy, andintroduces the generating process of every accounting postulates and propose correspondingcountermeasures on this basis.The article mainly uses the method of normative research and bases its study on the historical changeof basic accounting postulates. It analyzes the changing relation between accounting postulates andeconomic environment, discusses whether basic accounting postulates is challenged combining with the development of today’s knowledge economy, and finally proposes corresponding suggestion andcountermeasures.