或有事项准则的理论及应用分析

或有事项作为一种潜在因素直接影响着企业的持续经营和发展，它的不确定性也影响了投资者对企业的财务质量、财务状况以及企业会计信息可靠性的正确判断。当前，绝大部分上市公司在或有事项相关信息的处理、披露上是不明确、不完整的。上市公司必须分清引起或有事项的业务类另q，加强或有事项的管理，严格控制可能带来损失的或有事项的发生，降低企业财务风险和经营风险，并根据会计准则，对或有事项应予以充分的披露和揭示。

Theory and Application of Standard on Contingency

As a latent factor,contingency directly affects going concern and development of the enterprises,and its uncertainty also affects investors' correct judgment on financial quality,financial position,and reliability of accounting information.Now most listed companies are unclear and incomplete in relevant information processing and disclosure of contingency.The listed companies should clarify the business type leading to contingency,strengthen management on contingency,control appearance of contingency bringi...