Accounting assumption is an important part of accounting theory. Still it is the basement and startpoint of research and practice. Along with the era of E-business, the former accounting environment has been changed greatly and traditional accounting assumption cann’t be compatible with the accounting environment in some areas nowadays.
At the beginning, the thesis introduces the researching situation of accounting theory home and abroad based on the background of the E-business era. Meanwhile, it puts forward the research ways, innovations,and shortcomings regarding to this accounting theory. Then ,it states the theory of the Pure E-business and accounting assumption including the relationship between them. After that, it emphatically ananlyzes the impact that the changement of accounting environment gives to the accounting assumption and this is the key to the thesis.Moreover it tries to seek ways to make the accounting assumption in according with the current accounting environment. Finally, the conclusion is brought out.