管理会计假设

短期经营决策假设是管理会计假设系统理论的子系统，由衍生假设和具体假设构成。

The assumption of policy decision of short-term management is a subsidiary system of the assumption system of management accounting , and it consists of the derivative assumption and concrete assumption .

在现有管理会计基本假设之外，智力资本管理会计还包括智力资本是有价值的组织资源、智力资本的价值可变性、智力资本存续等独特假设。

Except for basic assumptions of management accounting on hand , management accounting for intellectual capital also includes other distinctive assumptions , such as intellectual capital is valuable organizational resource , the value of intellectual capital is variable , intellectual capital is going-concern , etc.

本文从环境管理会计的目标、假设、对象、职能、原则等层次探讨环境管理会计理论结构的构建；

The opinions of the paper include three aspects : firstly , the theory structure of Environmental Management Accounting is composed of its target , assumption , object , function and principle ;