略论我国或有事项会计处理的现状及原则  

Towards the Status and Principles of the Accounting of Contingencies in Our Country

作　　者：李小敏[1] 顾彩萍[2] 

机构地区：[1]同济大学经济管理学院,上海200433 [2]上海师范大学财务处,上海200234

出　　处：《上海师范大学学报（哲学社会科学版）》2002年第4期41-43,共3页Journal of Shanghai Normal University(Philosophy & Social Sciences Edition)

摘　　要：或有事项是企业由于过去的交易或事项而形成的一种状况,其结果须由未来不确定事项的发生或不发生予以证实。或有事项可分为或有负债及或有资产两类,按我国现行制度的规定,对或有资产一般不予确认,而对或有负债应根据不同的情况进行会计处理。由于我国对或有事项的理论研究起步较晚,企业对或有事项的会计处理中存在较多的问题,故应对其进行规范,使之在被处理时有章可循。A contingency is such a status of an enterprise as results from its business activities and its result could only be proved by the occurrence or nonoccurrence of uncertain events in future. Contingencies cover contingent liabilities and contingent assets. According to our country's relevant current policies, the contingent liabilities shall be handled by accountants in the light of different situations while the contingent assets are generally not identified. Due to the fact that theoretical research into contingencies started late in China, there are many issues related to the accounting of contingencies in enterprises. Therefore, the accounting of contingencies should be improved and standardized so that standards will be available when they are accounted.

关 键 词：或有事项 会计处理 会计处理原则 企业 稳健性原则 重要性原则 集中反映原则 

分 类 号：F275[经济管理—企业管理] F231[经济管理—国民经济]