accounting basic assumption 会计基本假设
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
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