- Accounting hypothesis comes from environment.
- The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
- Abstract： Accounting hypothesis is the basis of economic politic and society environment on which accounting depends.
- Accounting hypothesis should adjust and innovate in order to adapt to these changes.
- The traditional accounting theory, including the basic accounting hypothesis, the fundamental accounting principles and the elementary accounting methods, has been impacted and influenced to some extent.