持续经营（going concern），或称继续经营是一个会计学的概念，泛指一个企业可以在可见的将来（通常是一年12个月内）维持的业务持续运作，而没有破产的意图或风险。在这个情况下，企业的资产价值可得以维持，而亦有能力应付将要偿还的负债，持续经营而产生的赚取收入潜力可提高企业的整体价值。若企业长期亏损或投资失误，可能导致资不抵债的情况，在严重的情况下会使企业不能在可见将来持续经营，企业的资产就不可以帐面或公允价值入帐，而要按市场售价进行资产减值。

会计师及审计师通常对企业的持续经营状况进行定期评估，让财务报表用户了解企业的财务状况，不被误导。

A going concern is a business that functions without the threat of liquidation for the foreseeable future, usually regarded as at least within 12 months. It implies for the business the basic declaration of intention to keep running its activities at least for the next year, which is a basic assumption to prepare financial statements considering the conceptual framework of the IFRS. Hence, the declaration of going concern means that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations.