关于或有事项不确定性的探讨.doc

1 关于或有事项不确定性的探讨 摘要或有事项作为一种特殊的经济事项随着经济发展和企业经营机制的转变财务关系的复杂其内容不断扩展对财务会计信息以及经营决策的影响也越来越大。对或有事项的管理和核算也成为会计界探讨的一个热点话题。随着世界经济的发展国际会计规范要求逐步趋同为了与国际会计接轨进一步规范企业会计确认、计量和报告的行为保证会计信息质量2006年2月15日财政部根据《中华人民共和国会计法》和《企业会计准则——基本准则》等有关法律、行政法规和相关规范的要求重新制定、颁发了《企业会计准则第1号——存货》等38条具体准则自2007年1月1日起暂在上市公司施行鼓励其他企业执行。在新准则中或有事项准则称之为《企业会计准则第13号——或有事项》。 或有事项会计属于不确定性会计的重要部分或有事项是企业的重要组成部分我国对或有事项的专门化、系统化的研究较少从而造成会计信息披露得不完整在实物操作上不规范。因此有必要对或有事项相关政策进行研究以提高企业会计人员关于不确定性会计问题的理论认识水平和实物。本文针对或有事项的不确定性这一特点对我国或有事项的确认、计量、以及在财务报表中的披露等内容进行研究。 关键词或有事项 不确定性 问题 对策 Abstract: Contingencies as a kind of special economic matters along with the economical development and the enterprise operation mechanism of transformation the financial relationship of complex its content expanding of the financial accounting information and business impact of decisions are getting more and more serious. To the contingencies of management and accounting also become accounting discussion of a hot topic. With the development of world economy international accounting standard requirement in order to gradually convergence with international accounting standards further standardize enterprise accounting recognition measurement and reporting of behavior and to ensure the quality of accounting information on February 15 2006 the ministry of finance in accordance with the accounting law of the Peoples Republic of China and the accounting standards for enterprises - basic standards quotand other relevant laws administrative regulations and relevant specification re-enacted issuedquot the accounting standards for enterprises no. 1 - inventories quotand so on the specific standards 38 since January 1 2007 up temporary in the listed company shall encourage other enterprise implementation. In the new code of contingencies criterion first call it quotthe accounting standards for enterprises no. 13 - contingencies. Contingencies accounting belongs to the uncertainty of the important part of accounting contingencies is enterprises important constituent ou