A Practical Investigation And Theoretical Study Of Accounting Uncertainty

This paper, by analyzing the objective presence of accounting uncertainty, reveals the causes of accounting uncertainty from multiple perspectives and presents measures for controlling and reducing accounting uncertainty in order to achieve the purpose of improving the quality of accounting information. This paper consists of an introduction and four chapters.This paper first investigates the accounting environment, accounting codes and typical examples of events of uncertainty– contingencies so that we can have a perceptual understanding of accounting uncertainty, and then proceeds to conduct an in-depth analysis of the causes of accounting uncertainty in different aspects, such as concepts relating to uncertainty, the perspective of research on accounting theory, and the nature of accounting; afterwards, this paper analyzes the impact of accounting uncertainty on decision making in terms of the decision making by information users, and conducts a further analysis through two cases; lastly, this paper presents relevant measures aimed at controlling and reducing accounting uncertainty and provides a focused discussion of the professional judgment of accountants.The innovations and features of this paper lie in the following areas: First, the research in this paper follows the logical sequence of from phenomenon to nature, from a macro level to a micro level, and from cause to effect, with comprehensive analysis and discussion centered on the issue of accounting uncertainty. Second, this paper closely combines the accounting nature with the accounting environment and analyzes the impact of the accounting environment on the accounting nature, and suggests that accounting in nature is uncertain; thus, the artistic features of accounting will not be hard to understand. Third, by studying accounting uncertainty, this paper provides a further analysis of the authenticity of accounting information, arguing that the authenticity of accounting is simply relative, and redefines the concept and scope of the distortion of accounting information so that it can reflect its true meaning after being re-expressed. Fourth, accounting uncertainty is an objective presence, which...