关于或有事项不确定性探讨.docVIP

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关键词：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 and other relevant laws, administrative regulations and relevant specification, re-enacted, issued the accounting standards for enterprises no. 1 - inventories and 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 the accounting standards for enterprises no. 13 - contingencies. Contingencies accounting belongs to the uncertainty of the important part of accounting, contingencies is enterprises important constituent, our country to the contingencies of specialization