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一、或有会计概念的引出或有会计也译作偶发事项会计,它是为适应市场经济的需要,主要运用数理知识和专门的会计方法来核算与分析经营管理中不确定事项和风险的会计信息系统。所谓不确定事项,是指这样一种状况或处境,其最终结果是收益或亏损,但用现有资料不能证明的,只有在发生或不发生一个或若干个不确定的未来事项时才能证实。我国社会主义市场经济体制确立后,市场调节在整个经济活动中的作用日益显著,并对企业生产经营产生直接的影响。由于市场具有灵活性、竞争性、难控制的特点,因此,作为生产经营主体的企业在经营管理中发生的
First, the concept of accounting or the introduction of accounting or accounting is also translated as incidental accounting, it is to adapt to the needs of the market economy, mainly using mathematical knowledge and specialized accounting methods to accounting and analysis of operational management of uncertainties and risks accounting information system. The so-called uncertainty refers to a situation or situation, the end result is a gain or loss, but with the available information can not be proved, only with or without one or several uncertain future events to confirm. After China’s socialist market economic system has been established, the role of market regulation in the overall economic activities has become increasingly prominent and has a direct impact on the production and operation of enterprises. As the market is flexible, competitive and difficult to control characteristics, therefore, as the main business of the production and management in the business management occurred