对《企业会计准则—或有事项》的思考

Some Thoughts on Criterion of Enterprise Accounting-Uncertain Items

当今社会 ,市场环境日益复杂 ,企业在会计核算中经常面临某些不确定情形 ,尤其加入WTO后 ,这些情况将更加突出。我们应当对或有事项的确认、计量、披露及对我国会计实务的影响进行探讨 ,为减少和处理不确定性提供理论依据。

With increasing complexity of today's sociel and market environments,companies often face some uncertainty about their accounting standard,especially after China entered WTO.We should pay attention to the discussion of uncertain items' confirmation,measurement,exposure and impact on our accounting practice. This discussion will provide theoretical support to the reduction of the uncertainty.