现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。
A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.
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