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本文论述了会计信息及会计语言描述的模糊性，从会计概念入手，围绕影响会计信息精确性的 三大因素，集中阐述了会计信息的模糊问题。同时也论述了会计信息模糊性对会计对象的影 响。对会计概念的模糊性，从一般科学概念的模糊性和会计作为商业语言的模糊性两个角度加 以论证。全文的最后，对从事会计理论和会计实务操作的工作者，提出了发展会计学理论的愿 望。
This paper discusses the vagueness of accounting information and accounting language description. Starting from the concept of accounting, focusing on the three factors that affect the accuracy of accounting information, this paper focuses on the vagueness of accounting information. At the same time, it also discusses the influence of accounting information ambiguity on accounting objects. The ambiguity of the concept of accounting, from the general scientific concept of ambiguity and accounting as the ambiguity of the business language to be demonstrated. At the end of the full text, I propose the desire of the accounting theory and accounting practice to develop the accounting theory.