关于中国会计准则中处理不确定性方法的思考

Reflections on the Methods Dealing with Uncertainty in China Accounting Standards

文章通过对会计不确定性的来源、成因和计量方法的分析,指出了在我国会计准则中处理会计不确定性问题的一些不足,指出在处理会计不确定性时应采用一些更为科学的估计和判断方法,主要有:对不确定性程度更详细地分类,制定更合理的不确定性事项的会计准则,注重附注、表外披露等。

Through analysis of the source, cause and measurement of accounting uncertainty, authors of this article point out some inadequacy of how to deal with accounting uncertainty in China accounting standards. Some more reasonable estimating and inference methods are discussed and recommended together with some (existing) common knowledge of the uncertainty. Furthermore, authors of this article put forward some (feasible) methods to tackle uncertainty in Chinese accounting standards.