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.

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。

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Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.

第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。

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