会计假设是一种对会计活动进行时、空、量限定的理论，是会计活动得以进行的前提。知识经济的来临，使现有的会计假设环境发生了很大变化，会计假设也必须及时作出相应修正和补充，以适应新的环境。 1.对会计主体假设的挑战 会计主体又称会计个体，它是指会计为之服务的特定组 Accounting hypothesis is a kind of accounting activities, the time and space, the amount of theory, is the premise of accounting activities. With the advent of knowledge economy, the existing accounting hypothesis environment has undergone great changes. Accounting assumptions must also be amended and supplemented in time to adapt to the new environment. 1. Assumptions for the Accounting Entity The accounting entity, also known as the accounting entity, refers to the specific group for which accounting services