And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding. 會計師沒有足夠的根據就放棄繼續經營假設，那麼，一旦引起債權人對未償債務要求還款，就會導致破產清理。
The assumptions of enterprise valuation include the continuing operation assumption and public market assumption. 企業價值評估的假設主要包括持續經營假設和公開市場假設，企業價值只有在公開市場上才能得到正確的體現。
