Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
This article discusses its basic requirements in the knowledge economic age, introduces the determination of the accounting goal and correction of the basic hypothesis.
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。
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