不确定性会计

第4章对不确定性会计的基本理论问题进行了深入的思考。

Chapter 4 discusses the basic theory of the uncertainty accounting deeply .

第2章讨论了不确定性会计的概念，并对不确定性会计作了简单描述。

Chapter 2 introduces the concept of uncertainty accounting and discusses uncertainty accounting briefly .

不确定性会计理论与实务探讨

Research on Theory and practice of Uncertain Accounting

然后对不确定性会计中重要的会计原则进行了阐述；对不确定性会计中几个问题的探讨

Thirdly , the important accounting principles are discussed . A Study of Problems of Uncertain Accountancy

对不确定性会计问题的认识和研究

A Study on Indeterminacy Accountant

再次，对不确定性会计信息最重要的两个质量特征&相关性与可靠性的概念及其关系进行了分析；

Secondly , the concept and the relation of the most important accounting qualitative characteristics & relevance and reliability are discussed .

因此，或有事项的准则规范要受“不确定性会计”理论的指导。

Therefore , we should be guided by the theory of " accounting for uncertainty " when making accounting standard for contingency .

第三，提出不确定性会计存在的问题&滥用会计职业判断并总结出降低不确定性以及增强会计职业判断能力的建议。

Thirdly proposes the questions of uncertain accounting-abuse professional judgment and propounds the suggestion that reduce uncertainty and strengthen the ability of professional judgment .

第四部分提出不确定性会计存在的问题，主要是企业的会计人员滥用职业判断粉饰财务报表。

The forth part propounds that uncertain accounting exists questions . Mainly because the enterprise accountants abuse accounting professional judgment , varnish the financial statement .

不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。

Uncertainty accounting is a part of financial accounting as a whole , of which objective is to provide external users with information about un .

因此不确定性会计事项占企业会计事项的比重逐渐增大，传统财务会计处理方法已不能满足当前企业管理工作的需要。

Hence more and more uncertain accounting events have been coming into being , the traditional financial accounting methods cannot meet the demands of enterprise management .

第三部分：针对不同程度不确定性会计列举三个案例：应收账款案例、债务担保案例和重组案例，并对其进行分析。

In the third part , list three case of the uncertain accounting as " accounts receivable , debt guarantees , corporate restructuring " for the different level of uncertain account .

文章分析了传统财务会计计量模式对不确定性会计计量的局限性，并主要从不确定性经济业务特性、计量属性特性和会计理论方面论述了影响不确定性会计计量模式的选择因素。

Traditional financial accounting measurement models are not fit for uncertainty accounting . This paper discusses the main factors for the choice of uncertainty accounting measurement models from the characteristics , measurement attribute and accounting theory .

在此基础上，笔者结合具体案例分析了准则弹性对不确定性会计问题的实际影响，指出了不确定性会计中存在的问题是客观因素与主观因素共同作用、相互影响的结果。

On this basis , the author adopts an actual case to analysis the influence of flexible accounting standards in uncertain accounting , and points out those problems in uncertain accounting are caused by both objective factors and subjective factors .

不确定性与会计职业判断

Judgment of Uncertainty and Accounting Professionals

由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。

Because of economic events ' uncertainty , accounting rules ' flexibility and interests of corporation , it is necessary to choose accounting policy .

客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。

Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion .

由于客观世界的不确定性、会计准则的混沌状态、经济业务的复杂性以及应计制会计自身特点等原因，会计选择成为必然。

Due to uncertainty of the world , chaos in the accounting standard , complexity in business and the inherent character in accrual basis , accounting selecting is a necessity .

现代市场经济社会充满着信息不对称和不确定性，会计监管的一个重要目标就是确保企业向会计信息使用者提供高质量的会计信息。

The modern market economy society is full of information asymmetry and uncertainty , an important objective of accountant supervision and manages is to ensure that business users of accounting information could get high-quality accounting information from corporation .

合法性会计信息失真产生的原因：会计环境不确定性，会计准则及会计法规内在缺陷，会计信息使用者与信息提供者利益的不完全一致。

The reasons why the untrue legal accounting information comes into being are the following factors : the changes of the accounting circumstances , the internal defect of the accounting principles and rules , the incomplete agreement on benefit between the users and the supporters of the information .

基于不确定性理论的会计信息真实性评测研究

Study of the Evaluation of Accounting Information Truthfulness with Uncertainty Theory

第三章是本文的重点，分析了新会计准则对不确定性事项的会计处理及改进建议。

The part mainly analyses how to deal with the uncertain businesses in the new accounting standards .

第五部分总结出降低不确定性以及增强会计职业判断能力的建议。

The fifth part sums up the suggestions that reduce the uncertainties and strengthen the ability of the professional-judgment .

信息观强调的是在不确定性条件下使用会计数字进行经济决策，而对确认这样的会计计量结构置之不理。

Information content perspective stresses the use of accounting numbers in economic decision under uncertainty , which neglects explicit accounting structure like recognition .

但随着外部环境不确定性的增强，会计信息外部使用者对预算信息的需求增强。

However , with increasing uncertainty of external environment , the demand for budgetary information by external users of accounting information is increasing .

由于公允价值是一种基于市场、面向未来、面向风险和不确定性的复合型会计计量属性，所以运用公允价值计量属性提供的会计信息更加有助于现代市场环境下企业的决策。

We know that fair value is a complex accounting measurement attribute , which is market-based , future-oriented , and faced to the risks and uncertainties , therefore , the fair value accounting information is better for decision-making by corporate under modern market environment .

或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。

As a special uncertain item , probability events are the important substances of uncertain items in accounting .

首先明确了不确定性的定义及产生原因，会计上的不确定性主要体现在会计基本假设、会计环境和会计规范等方面，它对财务报告的影响也有正、负面影响。

First , defines the uncertainty and the reason which the uncertainty comes from , the uncertainty of accounting mainly embodies in the accounting assumption , the environment and the norm of accounting .

本部分以经济学中的不确定性入手，讨论了不确定性与会计的关系，在此基础上介绍了不确定性会计的定义、研究对象、特点等基本理论，作为后续研究的理论基础。

In this part the author will firstly introduce the uncertainty in economics , then discuss the relationship between uncertainty and accounting , at last the author will present the definition of uncertain accounting , research objects and features .

为了处理和减少会计中的不确定性，国内外学者展开了对不确定性会计的研究。

In order to handle and reduce the uncertainty of the accounting , the scholars at home and abroad start to study accounting uncertainty .