UC知道请帮忙翻译一下论文题目，摘要
来源：百度知道 编辑：UC知道 时间：2024/06/07 00:11:41
摘要：随着我国市场经济的发展,企业经营机制的转变,融资渠道的增多及财务关系的复杂化,或有事项这一特定的经济现象,己越来越多地存在于企业的经营活动中。一项经济业务是否被确认为或有事项不仅影响企业的财务信息，并对企业的经营状况和财务成果产生一定的影响，还会影响会计信息使用者对企业当期、未来损益的判断，进而影响其投资决策。或有事项作为一种潜在因素直接影响着企业的持续经营和发展，因相应损失的最终出现使企业陷入困境，导致被清算、被兼并或破产的案例不在少数。或有事项会计准则虽然对我国企业或有事项的会计核算和相关信息的披露做出了具体明确的规范,但有些方面还存在一些不足,有待进一步完善。本文试对或有事项如何确认、披露进行研究,提出了自己的建议,以便及时披露或有事项的风险状况,提高企业的风险防范能力。
关键词：或有事项；预计负债；或有负债；或有资产
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Research on some items concerning contingency
Abstract:With the rapid development of the China market economy and Complexity of the financial relations,enterprise's operation mechanism and financing channels are begining to change.Contingency,a special ecnomic event,have increasingly consisted in the companies' business operations and influence they financial information and management performance.For the most part,in order to meet the needs of information users,they must know exactly the profit and loss both in present and future for their investment decisions.Consequently contingency is regarded as a vital and potential factor for company's survival and development.Some of companies may frequently get into trouble even are put into liquidation or consolidated or go broke the moment they fail to give contingencies much thought and make themselves crump into floor.At the same time,laws and regulations on financial accounti