企业效绩评价与会计不确定性

Remarks on the Standard of the Business Performance and the Uncertainty of Accounting

企业的效绩评价受会计不确定性的影响 ,一直是困扰会计界和企业界的一个难题 ,为满足有关各方的需要 ,应采取一定措施 ,尽量避免会计不确定性对企业效绩评价的影响 ,使其评价结果更加真实可信。

The standard of the businesses' performance is influenced by the uncertainty of accounting,and this has always been a problem puzzling the accounting field and the business circle as well.In order to satisfy the needs of the relative aspects,some measures should be taken to avoid the influence caused by the uncertainty of accounting against the businesses' performance,and to make the result of the performance more realiable.