解读《企业会计准则——或有事项》的基本概念  

Explain the basic concept of enterprise's accounting standard for contingency

作　　者：幸强[1] 黄晓榕[1] 施娟 

机构地区：[1]西南财经大学会计学院,四川成都610075

出　　处：《黑龙江财专学报》2000年第6期37-42,共6页Learned Journal of Heilongjiang Finance College

摘　　要：随着我国市场经济的发展 ,或有事项这一特定的经济现象 ,已越来越多地存在于企业的经营活动中 ,并对企业的财务状况和经营成果产生较大的影响。为此财政部于 2 0 0 0年 4月 2 7日颁布了《企业会计准则———或有事项》。该准则出现了大量的新概念、新观念 ,这些新概念、新观念与传统的概念、观念有很大的区别。本文结合《企业会计准则》和《国际会计准则第 37号》的相关概念对《企业会计准则———或有事项》中的新概念进行了剖析 ,并联系实际分析了我国应正确处理会计准则的国家化和国际化问题 ,以及基本会计准则和具体会计准则相协调问题。With the development of the market economy of China,contingency,the sepcial economic phenomenon,has more and more exsist in the management of corporations,and has brough the biggist effect to the financial conditions and managing outcomes of the corporations.For this reason,on April,27th,treasury department enacted the enterprise's accounting standard for contingency,which had set a large quantity of new concepts and ideas that differentiated a lot with the traditional ones.Combining with the corresponding concepts of enterprise's accounting standard and ISA37,the text analysed those new concepts and explained how to deal properly with accounting rules nationalization and internationalization in China,as well as the harmonization of the basic accounting standard and the concrete accounting standard.

关 键 词：或有事项 或有负债 或有资产 企业会计准则 

分 类 号：F233[经济管理—会计学]