文章通过对会计不确定性的来源、成因和计量方法的分析,指出了在我国会计准则中处理会计不确定性问题的一些不足,指出在处理会计不确定性时应采用一些更为科学的估计和判断方法,主要有:对不确定性程度更详细地分类,制定更合理的不确定性事项的会计准则,注重附注、表外披露等。 By analyzing the sources, causes and measurement methods of accounting uncertainty, the paper points out some shortcomings in handling accounting uncertainty in our country ’s accounting standards and points out that some more scientific estimates should be adopted in dealing with accounting uncertainty And judgments, mainly include: a more detailed classification of the degree of uncertainty, to develop more reasonable accounting principles of uncertainty, focus on notes, off-balance sheet disclosure.