经营企业的人,很少有不想长久经营的。创建百年企业,是许多企业家的梦想。在梦想实现之前,长久经营就还只是一个假设。这在会计学上称为持续经营假设。按照会计学的定义,持续经营假设是指会计信息系统运行以会计主体继续存在并执行其预定的经营活动为前提。除非有充分的相反证明,否则,都将认为每一个会计主体能无限期地连续经营下去。正是在持续经营的假设下,企业在会计信息的收集和处理上所使用的会计处理方法才能保持稳定,企业会计记录和会计报告才能真实可靠。 There are very few people who do not want to operate for a long time. Creating a century-old company is the dream of many entrepreneurs. Long-term business is just an assumption until the dream comes true. This is called accounting in accounting as a going concern hypothesis. According to the definition of accounting, the assumption of going-concern is that the operation of accounting information system is premised on the continued existence of accounting entities and the execution of their intended business activities. Unless there is sufficient evidence to the contrary, each will assume that each accounting entity can continue its business indefinitely. It is under the assumption of going concern, the accounting methods used by enterprises in the collection and processing of accounting information can be kept stable, and the accounting records and accounting reports of the enterprises can be truthful and reliable.