或有事项及相关问题的分析研究.DOC

I 或有事项及相关问题的分析研究 内 容 摘 要 或有事项是过去的交易或事项形成的一种状况结果具有不确定 性和多样性且企业无法控制影响其结果的不确定因素。随着市场经 济的不断发展或有事项这一特殊经济现象已经越来越多的存在于企 业的经营活动中对财务信息及经营决策信息的影响亦是越来越大。 作为企业不确定事项之一的或有事项在实际会计处理中存在很大程 度的主观性和操纵空间如何正确处理、合理披露或有事项已引起广 大投资者和管理者的重视。 本文从或有事项的涵义、种类等基本内容进行分析,分析了或有 事项的披露方式企业对或有事项会计处理存在的问题以及如何完善 企业对或有事项会计处理等方面进行了简单相关的研究分析。针对我 国政府相关部门加强或有事项会计处理问题的研究和企业财务人员 还应不断提高对或有事项会计处理的理论认识水平和实务操作能力 等方面提出了一些合理建议。或有事项作为一种潜在因素直接影响着 企业的持续经营和发展必须引起我们的重视。 关键字或有事项 披露 计量 会计处理 II Abstract Contingent transaction is a situation resulted by past dealing or transactions, its consequences has diversity and uncertainty nature, and the uncertain factors affecting its results can’t be controlled by the enterprise. With the development of the market economy in our country, contingency as a special economic phenomenon, matters have been more and more in the operation of the business activities, to the financial information and management decision has more and more influence. Contingent transaction is one of the uncertain transactions among entities’ transactions, there are subjectivity and manipulation to a large extent in practical accounting dealings, how to correctly handle, rational disclosure contingent have already caused the matters investors and managers’ attention. This article from the meaning of contingencies, types, and other basic content analysis, analyses the disclosure of contingencies way, The enterprise to contingencies accounting matters existing problems and how to perfect enterprise to contingencies accounting matters processing, etc simple related research analysis. In view of Chinas government departments to strengthen the accounting issues contingencies of research and enterprise financial personnel should also improve contingencies for accounting theoretical knowledge level and practical operation ability put forward some reasonable suggestions. Contingencies as potential factors directly affect the enterprises sustainable operation and d