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本文就会计反映不确定性的若干问题进行研究,提高会计信息使用者对会计信息的认识和利用,使会计信息在降低其决策过程中的不确定性发挥更大的作用。
In this paper, we study some problems that accounting reflects the uncertainty and improve the users’ understanding and utilization of accounting information, so that the accounting information plays a greater role in reducing the uncertainty in the decision-making process.