不确定性会计理论与实务探讨

Research on Theory and practice of Uncertain Accounting

本文运用规范研究的方法，借鉴信息经济学的基本原理，对不确定性会计问题进行了系统分析， 着重讨论了不确定性会计的产生、理论依据、特点及相关的会计原则。对不确定性会计的处理 方法提出了尝试性的建议。

A systematic analysis is made to uncertain accounting which, according to the author, is divided into two types: internal uncertainty and external uncertainty. Discussed are its theoretical basis, features and relevant accounting principles. Some suggestions are also provided.