关于或有事项的探讨

A BRIEF DISCUSSION OF PROBABLE EVENTS

或有事项是指过去的交易或事项形成的一种状况,其结果须通过未来不确定事项的发生或不发生予以证实。或有会计事项作为一种特殊的不确定性经济事项,其信息对企业内部管理当局及有关各方经营决策的影响越来越大。针对我国现阶段或有事项的处理披露中存在的问题,一方面应提高会计人员的业务素质,加强对从业会计人员的业务培训;另一方面应充分发挥审计对公司财务信息披露质量的鉴证作用。

A ＂probable event＂ refers to a situation resulting from past transactions or events, which is to be confirmed by the occurrence or non - occurrence of uncertain accounting events. Uncertain accounting events, as a special form of uncertain economic events, are playing an ever - increasingly important role in enterprise internal control and in decision - making of the authorities. Based on an analysis of the problems existing in the treatment and disclosure of probable events in China, this paper advocates that the professional quality of the accountants should be improved and the accountants should be given more training, and that the audit department should strengthen its work of inspection and supervision over the quality of financial information disclosure of the company.