| 不确定性会计理论与实务探讨 |
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| 引用本文： | 岳虹辰.不确定性会计理论与实务探讨[J].郑州航空工业管理学院学报(社会科学版),2001,20(3):69-72. |
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| 作者姓名： | 岳虹辰 |
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| 作者单位： | 郑州大学商学院,郑州,450005 |
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| 摘 要： | 本文运用规范研究的方法,借鉴信息经济学的基本原理,对不确定性会计问题进行了系统分析,着重讨论了不确定性会计的产生、理论依据、特点及相关的会计原则.对不确定性会计的处理方法提出了尝试性的建议.
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| 关 键 词： | 不确定性会计 会计理论 会计实践 |
| 文章编号： | 1009-1750(2001)03-0069-04 |
| 修稿时间： | 2001年6月19日 |
Research on Theory and practice of Uncertain Accounting |
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| YUE Hong-chen.Research on Theory and practice of Uncertain Accounting[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2001,20(3):69-72. |
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| Authors: | YUE Hong-chen |
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| Institution: | YUE Hong - chen |
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| Abstract: | A systematic analysis is made to uncertain accounting which, according to the author, is divided into two types: internal uncertainty and external uncertainty. Discussed are its theoretical basis, features and relevant accounting principles. Some suggestions are also provided. |
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| Keywords: | uncertain accounting accounting theory accounting practice |
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