本文首先指出,知识经济的来临,使会计环境发生了变化,对传统的会计实体假设产生了巨大冲击;文章从会计主体、持续经营、会计分期及货币计量假设四个方面作了详细探讨。 This paper first points out that the advent of the knowledge economy has changed the accounting environment and has had a huge impact on the traditional assumptions of accounting entities. The article discusses in detail four main aspects: accounting subjects, business continuity, accounting staging and currency measurement assumptions.