Going-concern assumption的意思|示意

Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。

The auditor needs to consider the appropriateness of management's use of the going concern assumption.

审计人员需要考虑管理层使用持续经营假设是否适当。

However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.

然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。