1. The accounting assumptions of the age of the knowledge-based economy are explored: the advent of the knowledge-based economy has injected new dynamism and opportunities into the development of the market economy, accompanied by many problems and challenges. Accounting occupied a very important place in the business, and accounting assumptions needed to be kept up to date for enterprises in the new situation. Accounting assumptions are closely linked to the development of enterprises and their living environment, and new economic models have forced firms to shift their development paths and strategies, so that accounting assumptions in enterprises also need to be adapted to the development of enterprises. Keywords: new economic age; accounting assumptions; development accounting assumptions provide reasonable assumptions based on current accounting patterns and developments, and anticipate possible future accounting problems and trends. This was followed by many ideas and principles of accounting theory. But the accounting assumption is yes
Changes have occurred, with changes in the economic environment and the introduction of accounting rules leading to significant changes in accounting patterns, and current trends in the economic environment and economic development require continuous innovation in accounting theory. In accordance with the relevant provisions of the enterprise accounting standards, accounting needs to begin with the following: accounting entity, going concern, accounting period, currency measurement. In sum, current accounting assumptions have changed with the advent of the industrial economy, and the pattern and pattern of economic development have changed significantly with the high level of network and communications technology. When accounting assumptions are scientifically sound and can effectively facilitate changes in the business development model, the new economic development model in the new environment needs to be underpinned by a completely new theory of accounting assumptions in order to better refine the needs of economic development and enterprise development. The accounting entity assumes that the accounting entity is an entity that is part of the accountancy function and primarily refers to the particular enterprise or unit to which the accountancy belongs and is able to
3. Provide space for accounting posts and activities. The theory of accounting body assumptions arose in the 15th century when the separation of the owner's property from the investment of the enterprise led to the emergence of a business model that provided the organization with certain rules that required a close combination of accounting and business or unit. And the unit reflects the enterprise or unit's earnings to the relevant sector. As a result, accounting interests have emerged, i. E. The need to determine the scope of accounting services and transactions, leading to accounting assumptions. Modern enterprises can achieve long-term survival and development by integrating and optimizing organizational structures, streamlining business processes, achieving the minimum investment return required by investors and creditors, creating value for shareholders or other stakeholders and achieving value added. First, the use of network technology and information technology, through current high-tech tools, to develop more accessible web-based accounting, fund management services, will enable related accounting aspects
4. The theory and information reach diffusion and diffusion functions in the shortest possible time and are shared within the enterprise, bringing together all the resources within the enterprise, making the “network economy” and network accounting instantaneous. This has led to the progressive development of many network companies, or internet-related enterprises, which have been able to bring together a large number of companies for mass management and services in a very short period of time and have been able to eliminate such relationships and create economies of scale in a very short period of time. At the international level, many countries have expressed in their current forms of economic development an analysis of the accounting management and assumptions of enterprises under the direction of a market economy, and have developed more appropriate theories of accounting assumptions for enterprises, making them more market-oriented and facilitating enterprises. Second, an enterprise needs to balance social responsibility with the benefits of the enterprise in its production operations, so that it is not in the short-term interest of managing its operations, but in the need to balance the maximization of benefits
The interests of consumers or users, i. E., “value to customers, advantage over competitors, and difficulty in being imitated or replicated”, require a sense of corporate social responsibility, so that the application of performance appraisal and accounting and financial appraisal systems is one of the key objectives, but not the only ones, of enterprise development to achieve strategic objectives, which will have a positive and far-reaching impact on the long-term development strategies of enterprises. Human resources management occupied a very important place in enterprise management, the competitiveness of human resources was becoming increasingly important and the competition for talent was increasing. Socio-environmental factors and the quality and treatment of skilled personnel in society make it necessary for enterprises to pay greater attention to the selection and management of human resources and to occupy an important part of business management, which requires long-term planning. The going concern assumption is defined as a more objective anticipation of the future development of the enterprise and is not insolvent
6. Signs that the business will continue to operate unless there is sufficient negative evidence. Such a premise would allow enterprises to raise more funds in future development and to use their own resources for effective financing, and to move from long-term maturity. Accounting allows historical costs to be recognized and the resources of the enterprise to be consumed and produced in accordance with normal channels, thereby reaping the relevant benefits. However, this assumption requires additional preconditions. Each enterprise has its own value and raison d ' être, and the basis for its existence is the economic efficiency of the enterprise, and if this assumption is not established, there will be the following: (i) the knowledge economy is now in the mainstream, competition among enterprises increases, and any problems that arise in the enterprise are likely to lead to bankruptcy. The data show that developed countries have a low rate of success in developing new technologies, ranging from 10 to 20 per cent, with many special features high
The success rate of new technologies is even below 5 per cent, so that high-cost budget r & d can be achieved only by large enterprises, and in the face of increased costs, there is a risk of bankruptcy if it fails, so there is no continuity assumption. (ii) m & as reorganization is a model for enterprise development that will lead to the gradual disappearance of many enterprises and the emergence of larger development patterns. The function of m & as restructuring is to enable firms to expand and evolve into modern enterprise systems through m & as, and to enable enterprises to grow in size and develop new competitiveness. M&a restructuring is a trend in future business development models, as it is able to respond well to the external environment, strengthen market control capacity and reduce business risk, and enable enterprises to gain more access to finance and financial support in a relatively short period of time. (iii) the “short-term” validation of the going-live theory of the “web-entity” business model is not sufficiently mature because of the timeliness of the “web-based”
8. The characteristics of entry, exit and conversion must be replaced by assumptions of liquidation and insolvency periods. The accounting phasing assumptions are those that separate an enterprise artificially from its ongoing business activities, providing space for the settlement of accounts and the preparation of accounting statements during periods of operation in different circumstances. The accounting phasing assumption is clearly complementary to the going concern assumption, and it is difficult to adjust to the pace of modernization by preparing annual accounting statements and adopting end-of-year accounts, based on the characteristics of “on-line entities”. The year-end accounts do not fully synchronize the pace of rapid growth of modern e-commerce enterprises. Moreover, the previous accounting model was based on accounting information provided as a minimum accounting period, which could not be reduced to weekly or daily accounting costs, etc., and therefore the accounting phasing assumptions were not effective in meeting the need for users of information to have ready access to accounting information for decision-making. Iv. Monetary measurement assumptions when used
There are two hypotheses: the currency remains unchanged (or stable) and the currency is unique. Currency, as a measure of accounting, is a product of the evolution of the commodity economy to a certain stage. Prior to the introduction of monetary measures, accounting measures were numerous. In other words, monetary measurement is the product of the evolution of accounting measures to a certain stage, and its deficiencies are gradually becoming visible and growing as the knowledge economy develops at a high level. First, the currency is not stable enough. The rapid development of web-based information, the expansion of world cooperation projects and the rapid completion of capital functionality have led to a significant increase in the risk to accountancy bodies, reversing the assumption that currency remains constant (or stable). Second, the knowledge economy makes accounting information previously provided in monetary terms alone completely inadequate to meet the needs of information users. Over the years, users of financial reports have studied the relevance of information and expect that financial reports will provide more future-oriented non-monetary information. It's hard
10. Information measured in monetary terms but of reference value to the use of policy makers, such as human resources, the external environment of enterprises, geographical environment, etc. Therefore, there is a need to improve the measurement tools, increase the information capacity of accounting reports, increase non-monetized information and provide complete and comprehensive accounting information to users. In summary, the dissemination and development of accounting information is constantly innovative following the rapid development of web technology within the world's internet and economic entities, while the needs of users of accounting information are becoming more complex and diverse. Current financial accounting can be a real reference for decision-making on accounting information in the new economic environment only if some theoretical methodological systems are developed in a timely manner. Reference no. 1 liu sook-yang's exploration of accounting assumptions in the new economic era. Science, technology and innovation and applications. 2013,36:263. 2 tang zhaohua. Accounting innovation and development exploration in the knowledge economy age. J china's business trade. 2013(24): 125-1263 wang xian. Accounting innovation thinking in the knowledge economy age. J modern business and industry. 2013(13): 92-934 high-level accounting innovation in the knowledge economy. J trial of accounting innovation in the knowledge economy age. J financials of the age. 2012(18): 286 - full text - full text -
