The name of the undergraduate dissertation (design) report form the professional name of the undergraduate school the first name of the year the student's first name the teacher's name 2. This form is completed by students in their introductory report, following a group of mentors and mentors, who provide guidance and guidance on the subject and then revise it. Guidance teachers and guidance teachers ' teams, upon completion by students, shall fill in the corresponding column of this form with a confirmation opinion. This form is kept in the last place under the seal of the court. 3. Students shall carry out this form for the preparation of their graduation papers (designs) without substantive change. The student must complete his/her dissertation (design) and participate in the defence within the prescribed time of the institution. 4. Specific requirements for a diploma paper (design) can be found in the regulations for the teaching administration of the chinese teachers ' university (2005 edition), the working regulations for undergraduate dissertation (design) at the chinese teachers ' university, and its annex 1, the undergraduate essay (design) writing and layout printing norms of the chinese teachers ' university. 5. Students can carefully fill in blue or black pens to be clean and correct. The selection of topics the accounting assumptions of the age of the knowledge economy the basis of selection and the significance of research the selection of topics based on monetary measurement assumptions spread across industries and disciplines and are the starting point of scientific theory the accounting assumptions are the focus of this study, which is not static, but adapted to the circumstances of economic development and the financial operations of enterprises. The current basic accounting assumptions are largely adapted to the accounting environment of the industrial economy, and the advent of a knowledge-based economy has led to significant changes in the accounting environment, while at the same time taking into account the increasing complexity and diversity of information users. Current research on theoretical monetary measurement is largely limited to research on capital structure theory, and research on accounting assumptions in the current knowledge-based era, especially in the context of trends in economic globalization, is inadequate, and the study and exploration in this paper hopes to fill this gap in the theory. The purpose of this research is to explore how accounting assumptions can be adapted to the current era of the knowledge economy, to refine and create new systems of theoretical methods that can truly serve as a reference for decision-making on accounting information in the new economic environment, and to add to the current state of research on selected topics for the sustainable development of enterprises (requirement to write the results of research already achieved at home and abroad). In particular, markets operate more than information, which is the effect of changes in the current era of the knowledge economy on underlying assumptions, and the demand for accounting information tends to diversify and complicate. The current domestic study of accounting assumptions is largely at the theoretical stage, and the lack of awareness of changes in the current conditions of the knowledge economy cannot lead to financial accounting, which is the innovation point of this paper and the hope for a breakthrough. Ii. In the context of the current diversity of business forms, research by foreign scholars, lee david points out that, with the socialization and marketing of business capital, business forms are bound to diversify and enterprises are forced to operate on a larger and more rational structure. To that end, the business form will gradually move towards corporateization, groupization and equity, which will inevitably lead to a change in the assumptions of the enterprise's hierarchy, updating it with ideas, methods and conceptual content. Smartjew raised the issue of accounting costs, which, in his view, enabled the enterprise to revolving capital normally and accounting to recognize historical costs rather than liquidation prices. The asset element is measured and all assets will also be consumed, sold, etc. In the normal course of production operations in accordance with the intended objectives. In fact, this assumption has great limitations. Whatever the size of an enterprise, it is always a “limited life” organization, which loses the factual basis for supporting it once it can prove that the accountancy body is no longer able to fulfil its obligations. The main elements and lines of the study: introduction: (i) research background (ii) research purpose and significance (iii) study thinking (iv) current state of research in the country and abroad. Concepts of accounting assumptions (ii) generation and development of accounting assumptions. Difficulty: the difficulty lies in the analysis of data, the choice of analytical methods, how to study more than just one example, but rather in the identification of widespread problems and the formulation of universally applicable decisions and recommendations that can add value to this study. Selection of papers for the research process (schedule): 1. Completion of 2 december 2015 to december 2015; presentation of 3 papers by 28 february; paper writing (31 march to 16 april); paper layout (19 april to 25 april); paper testing (28 april to 9 may). Thesis defence (12 may-16 may). Main references: kang jinhui. Content of the basic accounting assumptions and their extension. China's collective economy. 2014(04) lee zhongwei. Improved study of the theory of basic accounting assumptions. Modern economic information. 2012 (11) chen zhu. Rethinking and reshaping the four basic accounting assumptions in the new environment. Technology and markets. 2011 (04) zhu tommin. Content of the basic accounting assumptions and their case analysis. Financial learning. 2010(04) zenquan. Value and functional re-engineering of the basic accounting assumptions. Monthly accounting journal. 2008 (11) other notes
