会计假设在财务会计理论与实务研究中占有重要地位,它是理解和掌握会计基本理论与核算方法的基础。本文笔者通过新会计准则的学习,试求对公认会计假设进行再认识。 Accounting hypothesis plays an important role in the study of the theory and practice of financial accounting. It is the basis of understanding and mastering the basic accounting theory and accounting method. The author of this article through the new accounting standards, try to re-recognize the accepted accounting hypotheses.