关于上市公司不确定性会计信息披露探讨

On Disclosure of Uncertain Accounting Information in Listed Corporation

不确定性会计信息在上市公司中起着重要的作用,不确定性会计信息有着一定程度的不确定性,对公司的财务状况、经营成果和现金流量有着一定的影响,显然,上市公司不确定性会计信息受到极大青睐。文章首先阐述了不确定性经济业务的含义和三类不确定性经济业务信息披露存在的问题,然后分析原因所在,最后针对存在的问题提出相应的措施。

Uncertain accounting information is playing an important role in listed corporation, which has some influence on financial condition, business result and cash flows. This dissertation focuses on the problem in the disclosure of three kinds of uncertain economic events in listed corporation. After the reasons are analyzed, some suggestions are given to solve the problem.