或有事项对企业财务状况的影响.docxVIP

或有事项对企业财务状况的影响 摘要 随着经济的发展，企业的业务也越来越复杂，或有事项作为一种独特的业务也越来越普遍的存在于企业之中，或有事项具有较大的不确定性、一定的客观性、操作的主观性等特点，由于或有事项的上述特点再加上我国关于或有事项的会计准则仍存在许多漏洞，使得当前我国关于或有事项的处理仍然存在许多问题。本文采用了案例研究的方法，选用了蒙牛、中石化、金城股份三个案例，分别从不同角度研究了或有事项对企业财务状况的不同影响。文章的最后对于如何处理好或有事项笔者提出了自己的一些建议。 关键词：或有事项；财务状况；不确定性会计 ABSTRACT With the development of the economy, the business of the enterprise is becoming more and more complicated, and the contingent matters are becoming more and more common in the enterprise as a unique business, and the contingencies have greater uncertainty and certain objective Sex, the subjective nature of the operation, etc., due to the above characteristics of the matter plus Chinas contingencies on the accounting standards still exist many loopholes, making the current processing of contingencies in China there are still many problems. In this paper, the case study method is used to select the three cases of Mengniu, Sinopec and Jincheng shares, and the different effects of contingencies on the financial status of the enterprise are studied from different angles. The final article on how to deal with good or something I put forward some of their own recommendations. Keywords: Contingent; Financial status; Uncertainty Accounting 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc475915240 或有事项对企业财务状况的影响  PAGEREF _Toc475915240 \h 1  HYPERLINK \l _Toc475915241 摘要  PAGEREF _Toc475915241 \h 1  HYPERLINK \l _Toc475915242 ABSTRACT  PAGEREF _Toc475915242 \h 1  HYPERLINK \l _Toc475915243 一、引言  PAGEREF _Toc475915243 \h 2  HYPERLINK \l _Toc475915244 二、 或有事项的特点  PAGEREF _Toc475915244 \h 2  HYPERLINK \l _Toc475915245 1、较大的不确定性  PAGEREF _Toc475915245 \h 3  HYPERLINK \l _Toc475915246 2、一定的客观性  PAGEREF _Toc475915246 \h 3  HYPERLINK \l _Toc475915247 3、操作的主观性  PAGEREF _Toc475915247 \h 3  HYPERLINK \l _Toc475915248 三、或有事项的理论基础  PAGEREF _Toc475915248 \h 3  HYPERLINK \l _Toc475915249 1、不确定事项  PAGEREF _Toc475915249 \h 3  HYPERLINK \l _Toc475915250 2、不确定性会计