毕业设计（论文）-不定性会计问题研究.docx

毕业论文
不确定性会计问题研究
教学单位: 浙江工商大学
专业名称: 财务管理
学号: 1301070328
学生姓名: 谈**
指导教师: 李**
指导单位: 浙江工商大学***
完成时间: 2014年*月*日
不确定性会计问题研究
摘要
随着信息经济的发展,不确定性在经济中发挥着越来越重要的作用。人们对此不确定性的研究日益重视,但其财务会计中的不确定性研究却屈指可数。本文从财务会计的视角讨论了不确定性经济业务,以期对财务会计理论体系及实务的完善有所裨益。不确定性会计是财务会计体系的一部分,其目标是向外部使用者提供不确定性经济业务信息。本文主要介绍了不确定性会计业务的处理和相关问题的解决,从理论与实践相结合的方式对不确定性会计进行了研究。第二章阐述了不确定性定义和不确定性对财务信息质量产生的影响,以此说明研究的必要性;同时详细论述了不确定性会计概况,分析了不确定性的原则、确认标准、对象及特点,选择从财务会计出发,探讨不确定性会计。第三章根据不确定性会计对当前财务报表的影响程度分为三类,讨论了低度不确定性经济业务的会计处理问题,如应收账款坏账、固定资产折旧存在的不确定性,其不同的处理方法对财务信息有着重要影响;然后对中度不确定性经济业务的会计处理,之后讨论了高度不确定性经济业务的典型代表一未来事项的定义和实务分析等。最后,本文在会计职业判断、外部监督等几个方面对正确处理不确定性提出了建议,并对不确定性会计的发展趋势作了展望。
关键词:不确定性;不确定性会计;或有事项; 未来事项
Research on Uncertainty Accounting
Abstract
With the development of information economy, uncertainty plays a more and more important role in the economy. Pay more attention to study people are uncertain, but the study of the uncertainty in financial accounting but can be counted on one's fingers. This paper discusses the uncertain economic business from the financial accounting perspective, in the hope of improving financial accounting theory and practice. Uncertainty accounting is a part of financial accounting system, its goal is to provide the uncertain economic business information to external users. This paper mainly introduces the processing and related problems to solve the uncertainty of accounting business, bination of theory and practice method is studied for uncertain accounting. The second chapter explains the influence of the definition of uncertainty and uncertainty have on the quality of financial information, in order to illustrate the necessity of research; and discusses the general situation of uncertain accounting, analyzes the principle, confirmation of the standard uncertainty, objects and features, from the choice of accounting perspective, to explore the uncertainty accounting. The third chapter according to the uncertainty of accounting the influence on the financial statements of the degre