会计主体假设的探讨杨华新的企业会计准则规定：会计主体假设是指会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。在社会主义市场经济条件下，贯彻执行会计主体假设原则，对于明确企业所有权，经营权，保护投资者利益，搞好企业会计... Accounting Assumption Hypothesis Yang Hua’s new Accounting Standards for Business Enterprises stipulates that the assumption of accounting entity means that accounting shall record and reflect all the production and business activities of the enterprise itself for all economic businesses that occur in the enterprise. Under the condition of socialist market economy, the principle of hypotheses of accounting subjects should be implemented, and enterprises’ ownership and management right should be clarified, the interests of investors should be protected, and enterprise accounting should be improved.