持续经营假设

我们知道，所有企业的会计报表的编制都是在持续经营假设的基础上编制的。

As we all know , every company must prepare the financial statements on the going concern basis .

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

The going concern convention is not the direct basis of the historical cost principle , It is all the basis of nonliquidation value .

持续经营假设与企业清算假设的选择

How to choose the going - concern and liquidate assumption

持续经营假设的审计探讨

Discussion of the Auditing of Continue Operation 's Hypothesis

企业价值评估的假设主要包括持续经营假设和公开市场假设，企业价值只有在公开市场上才能得到正确的体现。

The assumptions of enterprise valuation include the continuing operation assumption and public market assumption .

会计行业所面临的一个主要问题是要识别出应该放弃持续经营假设的情况。

A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned .

会计基本假设理论研究&从持续经营假设到现行市价会计

The Accountant Supposes the Theoretical Research Basically & From " managing and supposing continuously " to " current market price accountant "

传统财务理论中持续经营假设逐渐松动，企业面临的不确定性日益增大。

Manage and suppose continuously in the traditional financial theory that becomes flexible gradually , the uncertainty that enterprises face increases day by day .

由于在现代经济生活中，企业破产成为司空见惯的现象，持续经营假设正不断遭受来自理论界和实务界的抨击，但是在找到更好的解决方案之前，其在会计中的基础地位仍不可动摇。

Bankrupting of enterprises is becoming a customary phenomenon , that going-concern hypothesis is constantly suffering some suspicions from both theory circle and practice circle . However , its fundamental position among the accountants is still unshakable before finding a better solution .

通过对会计主体假设和持续经营假设进行的分析，指出传统的企业管理模式和会计模式已不适应新经济环境发展的需求，必须进行创新。

Through analyzing the accounting main body presumption and the accounting sustainable operation presumption , this paper points out that the traditional enterprise management mode and the accounting mode haven 't fit in with the requirements of the development of the new economic environment .

我国会计核算是以持续经营作为假设前提之一。

Continuous-going is one of the hypotheses of China 's accounting .

剩余收益遵循企业持续经营的假设，具有收益法固有的缺陷。

RIM follows the hypothesis of continuous operating , so it has the same disadvantage of income discount methods .

根据债务企业是否可以持续经营，可以选择假设清算法和现金流量贴现法。

Assumptive liquidation or DCF method can be adopted according as whether the debtors can go on running .

根据持续经营概念，会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。

According to the going-concern concept , accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose .

本文以2003年到2004年涉及持续经营问题而被出具非标准审计意见的所有A股上市公司为样本，研究了注册会计师依据影响持续经营假设的重大疑虑事项实施审计判断的差异情况。

Based on a sample of listed companies under going-concern uncertainties in 2003 and 2004 , this paper examines the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going concern .