This paper give the rang appraisal of multi-Accountant main body enterprise which we discuss atfirst, and exclude the management and controllability of subsidiary company which is shared or held by collec-tivizing company.

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.

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.

This paper introduces the influence of the network on the accounting main body hypothesis,accounting period hypothesis,money measurement hypothesis,and continuous operation hypothesis,and puts forward the suggestion of rebuilding the accounting hypotheses under the network environment for laying solid foundation for the revolution of the whole accounting system and frame.

Such changes have a strong impact on the assumption of accounting entities.

Judged from the perspectives of accounting objectives, accounting entities, and accounting systems of reporting, the reforms cannot meet the needs of financial management.