文档介绍：企业集团财务控制问题研究
摘要
市场经济的发展和改革开放的不断深入,企业或有事项出现的频率和类别也不断增加,对或有事项的正确处理成为确保会计信息质量的重要方面。
本文从目前国内的研究现状出发,对文中涉及到的或有资产、或有负债、预计负债的基本概念做了界定,进而指出了或有事项的特征及其研究或有事项的重要性。接着介绍了企业或有事项会计处理中存在的问题,为随后的研究奠定了基础。最后,论述了企业除了按规定处理或有事项外,还应根据情况对或有事项进行表内和表外披露。并在此基础上指出企业或有事项会计处理时应遵循的原则。
通过本文的研究,得到以下主要结论:在市场竞争中,人们对企业未来的关心比对过去更为关心,对或有事项的研究预期将更加深化。针对这种情况,在进一步完善或有事项准则的同时,应加强对或有事项相关披露的监管,严肃财经纪律,加强职业道德建设,为广大投资者提供一个安全的投资环境。
关键词: 或有事项或有资产或有负债预计负债
Title Contingency Analysis of Enterprises
Abstract
The development of the market economy and its reform and opening-depth, enterprise business, the frequency and types will continue to increase. a matter of right or the correct disposal to ensure the quality of accounting information of the important aspects.
This paper studies the current domestic situation, the text of which defined the basic concepts of contingent assets, contingent liabilities, contingent liabilities to do and then points out the contingency matters have the characteristics and importance of research enterprise contingent matters. Then introduced the enterprises contingent accounting matters the problems that exist for subsequent research the foundation. Finally, in addition to the enterprises discussed by the regulations contingent things, It should also be the basis of the right contingency matters sheet and the sheet disclosure. And on this basis that a business contingency accounting matters should be handled guided by the principle.
Through this paper, the main conclusions is the following : In the petition, for the enterprises concerned with the future than the past more concerned about, or to study the matter is expected to be intensified. In light of this situation, further perfecting the criteria or there are matters at the same time, efforts should be made to strengthen contingent matters related to the disclosure regulation, strictly enforce financial discipline, strengthen the building of professional ethics, for the majority of investors to provide a safe investment