| 不确定性与财务报告信息质量 |
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| 引用本文： | 陈莲英,姚瑶.不确定性与财务报告信息质量[J].沈阳工程学院学报(社会科学版),2006,2(1):57-59. |
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| 作者姓名： | 陈莲英 姚瑶 |
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| 作者单位： | 湘潭大学,商学院,湖南,湘潭,411105;湘潭大学,商学院,湖南,湘潭,411105 |
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| 摘 要： | 引入不确定性对财务报告进行研究。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。针对会计不确定性的负面影响应采取一定的防范措施,最大程度地减少由于不确定性带来的负面影响,提高会计信息的质量。
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| 关 键 词： | 会计信息 不确定性 会计假设 财务报告 |
| 文章编号： | 1672-9617(2006)01-0057-03 |
| 收稿时间： | 08 20 2005 12:00AM |
| 修稿时间： | 2005年8月20日 |
Uncertainty and quality of financial report information |
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| CHEN Lian-ying,YAO Yao.Uncertainty and quality of financial report information[J].Journal of Shenyang Institute of Engineering:Social Sciences,2006,2(1):57-59. |
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| Authors: | CHEN Lian-ying YAO Yao |
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| Institution: | Business School, Xiangtan University, Xiangtan 411105, China |
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| Abstract: | Researches the financial report by introducing the uncertainty.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.The influence of uncertainty on financial report is not only positive but also negative,aiming at negative influence should take some countermeasures,so as to improve the quality of accounting information. |
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| Keywords: | accounting information uncertainty accounting assumption financial report |
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