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持續(xù)經(jīng)營(yíng)假設(shè)要求經(jīng)營(yíng)主體在其可以預(yù)見(jiàn)的未來(lái)不會(huì)停止經(jīng)營(yíng)
持續(xù)經(jīng)營(yíng)假設(shè)針對(duì)的經(jīng)營(yíng)主體只能是一個(gè)企業(yè),不能是一個(gè)業(yè)務(wù)資產(chǎn)組
持續(xù)經(jīng)營(yíng)假設(shè)主要是針對(duì)經(jīng)營(yíng)主體,不是針對(duì)單項(xiàng)資產(chǎn)
常見(jiàn)經(jīng)濟(jì)行為中,絕大部分以企業(yè)或業(yè)務(wù)等經(jīng)營(yíng)主體權(quán)益為對(duì)象的均可采用持續(xù)經(jīng)營(yíng)假設(shè)