对不确定性会计中几个问题的探讨  

A Study of Problems of Uncertain Accountancy

作　　者：蒋芝花[1] 

机构地区：[1]长沙交通学院工商管理系,湖南长沙410076

出　　处：《长沙交通学院学报》2003年第3期85-88,共4页Journal of Changsha Communications University

摘　　要：分析了现行财务会计对研究开发支出、环境负债、承诺业务等不确定性经济业务的处理情况,指出了现行财务会计对有些低度不确定性经济业务处理不尽合理,对中、高度不确定性经济业务普遍没有给予充分关注和恰当反映,影响了会计信息的有用性,提出了研究不确定性会计的重要性。The author illustrates the cases of current uncertain economic business in financial accounting including research cost, conditional debts, promissory business and so on. And the author analyzes the shortages of their accounting and draws a conclusion: some uncertainty with low degree has not been paid attention and reflected correctly, this reduces the serviceability of accounting information. Finally, the author points out the importance of studying uncertain accounting.

关 键 词：不确定性经济业务 现行财务会计 会计信息有用性目标 会计信息含量 

分 类 号：F234.4[经济管理—会计学]