会计不确定性探析

On Accounting Uncertainties

会计不确定性是指会计信息系统内外各种随机因素所导致的会计计量结果的非唯一或会计事项发生与否的不可确知性,可分为外生性的不确定性和内生性的不确定性。该文把会计不确定性对货币计量和持续经营假设、会计原则、会计信息使用者、会计准则的影响做出了后果分析,指明了会计不确定性的控制目标与指导思想,并从会计人员业务素质、会计信息监督等五个方面提供了监控的基本思路和具体措施。

Accounting uncertainties means that the result of accounting is more than one and the realization is uncertain due to random factors inside and outside the information system.This paper analyzes the result from the uncertainties and suggests the control targets and guidelines as well as basic ideas and proposals of five aspects.