持续经营假设是指被审计单位在编制财务报表时，假定其经营活动在可预见的将来会继续下去，不拟也不必终止经营或破产清算，可以在正常的经营过程中变现资产、清偿债务。
持续经营假设(Going Concern Assumption):财务报表的编制一般基于持续 经营假设，假定企业在可以预计的将来能够持续经营。即企业无意也无须终止 或缩小其经营规模。
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... 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity Assumption 会计分期假设 Time-period Assumption ...
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... Going-concern speculation 持续经营假设 going-concern concept 持续经营概念 going-concern 持续经营 ...
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审计人员需要考虑管理层使用持续经营假设是否适当。
The auditor needs to consider the appropriateness of management's use of the going concern assumption.
企业价值评估的假设主要有持续经营假设和公开市场假设。
The assumptions of corporate valuation include continuing operation assumption and public market assumption.
传统财务理论中持续经营假设逐渐松动，企业面临的不确定性日益增大。
Manage and suppose continuously in the traditional financial theory that becomes flexible gradually, the uncertainty that enterprises face increases day by day.
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