会计利润的不确定性思考

Thoughts on Uncertainty of Accounting Profits

文章试图解释企业在确认、计量会计利润时存在的一个佯谬(paradox):从短期而言,会计利润是一个充满估计和选择的不确定性结果,但从长期而言,它又是公允的,相对确定的。文章首先对不确定性进行了阐释,接着重点分析了会计利润与不确定性之间的关系,最后得出结论:截取某个区间企业会计利润确实是一些不确定的事件,但从长期来看企业利润又是相对确定的。

This paper tries to solve the paradox in confirming and measuring accounting profits , which in a short term, accounting profit is an uncertain outcome full of estimats and choices; while in the long term, it is fair and relatively certain. In the first part of the paper we have explained what uncertainty means, and then the relationship between accounting profit and uncertainty has been analyzed mainly. In the end,a conclusion is drawn that during a certain accounting period,accounting profit is really a series of uncertain affairs,but it＇s relatively certain for the long term point in a going-concern enterprise.