会计信息确定化对策研究

A Countermeasures to the Certainty of the Accounting Information

降低会计信息中的不确定性是会计理论与实务中面临的问题之一,也是关系到投资、经济调控与发展的问题。文章通过对不确定性现象的分析,归纳出不确定性存在的原因,随后演绎出提高确定性、化解不确定性的对策,从而实现有助于提高会计信息实际效用之目的。

How to reduce the uncertainty of the accounting information is a problem involved in the accounting, theoretically and practically. It is closely related to the investment, economic adjustment and development. Based on the analysis of the uncertainty concerned, this paper attempts to sum up all that lead to the uncertainty. Furthermore, this paper also attempts to put forward some countermeasures to enhance the certainty and validity of accounting information.