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随着经济的快速发展和经济环境的深刻变化,不确定性事项已经成为经济活动中的普遍现象。现代经济生活中的不确定性因素,往往使企业处于高度风险之中。如何恰当地揭示企业面临的不确定性事项及其风险,为当前或潜在的投资者、债权人和其它用户制定决策提供有用的财务信息,日益成为会计必须认真应对的重要课题。会计中的不确定性对会计系统本身而言,不确定性可分为外生性不确定性和内生性不确定性两种。外生性不确定性体现在会计上多指市场不确定性,像合并报表、外币折算,衍生金融
With the rapid economic development and the profound changes in the economic environment, uncertainties have become a common phenomenon in economic activities. Uncertainties in modern economic life tend to put companies at high risk. How to properly reveal the uncertainties and risks faced by enterprises and provide useful financial information for making decisions for current or potential investors, creditors and other users is increasingly becoming an important issue that accounting must seriously deal with. Uncertainty in accounting For the accounting system itself, uncertainty can be divided into two kinds of exogenous uncertainty and endogenous uncertainty. Exogenous uncertainty embodied in the accounting and more refers to market uncertainty, such as consolidated statements, foreign currency translation, derivative financial