本文選題：會計 + 核算�。� 參考：《財會通訊》2013年07期

【摘要】：正一、會計核算主觀隨意性成因(一)經(jīng)濟(jì)環(huán)境的復(fù)雜性與不確定性經(jīng)濟(jì)事項的復(fù)雜性和不確定性為會計核算主觀隨意性提供了發(fā)揮的空間。例如財務(wù)報表附注中需披露大量對企業(yè)影響重大但不符合確認(rèn)標(biāo)準(zhǔn)的信息,諸如企業(yè)文化、企業(yè)人力資源、企業(yè)受牽連的訴訟事項、衍生金融工具的公允價值以及政策的限制或扶持情況等。這些或有事項的結(jié)果需通過未來不確定事項的發(fā)生或不發(fā)生予以證實,同時其具體
[Abstract]:First, the subjective arbitrariness of accounting (1) the complexity of economic environment and the complexity and uncertainty of economic events provide space for the subjective arbitrariness of accounting. For example, the notes to the financial statements require the disclosure of a large amount of information that has a significant impact on the enterprise but does not meet the recognition criteria, such as corporate culture, corporate human resources, and litigation matters that are implicated in the enterprise, The fair value of derivative financial instruments and policy restrictions or support, and so on. The results of these contingencies need to be confirmed by the occurrence or non-occurrence of future uncertainties, while at the same time being specific
【作者單位】： 中央財經(jīng)大學(xué);
【分類號】：F233
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本文編號：2081031