Cash flow has different manifestations in metering subjects,time characteristics,application purpose and theoretical significance.

For the sake of thevariety of environment, the meaning of accounting assumption frame (accounting entity, going concern, accountingperiod and monetary measurement) needs to be re-scrutinized and reconstructed so as to ensure a good work of ac-counting information system.

The essay sets forth the conception of accounting entity postulate,analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate,and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era.

China\'s current accounting system for colleges and universities has restricted real,complete and accurate costing of higher education in the following aspects such as the accounting entity,accounting basis and accounting requirements,which is not conducive to cost control of education.

The accounting subject of Chinese enviornment should be accepted by the government not the enterprises.

This paper expounds the basic characteristics of audit risk, analyzes the main reasons of the audit risk from three aspects of audit subject, audit object and environment, and advances some measures for preventing the audit risk.

Based on out country s reality, this paper discussed the pattern of certified public accountant working as internal audit subject.

main body of accounting, sustained operation, accounting periodicity and monetary counting, queries to the four accounting assumptions connecting with the economic characteristics of the times, and points out the limitation of the financial accounting.