基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
嗣后本文对四项会计基本假设的内涵进行适当的修正，并提出增添会计计量属性假设的新思路。
In the article, the connotations of BAP are somewhat modified respectively, and additional attributes of accounting measurement are suggested.
知识经济时代对会计目标和会计基本假设提出了基本的要求，关于知识经济条件下的会计目标的确定和会计基本假设的修正亦应有新的方法。
This article discusses its basic requirements in the knowledge economic age, introduces the determination of the accounting goal and correction of the basic hypothesis.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
首先从经济学的基本假设出发，得出企业系统中不同利益主体的“经济人”行为是产生会计信息失真的根源的结论。
Firstly, through the basic hypothesis of economics, it concludes that "economic Man" behavior, with different interest subject in the enterprise system, is the root of information distortion.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
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