Study Of Uncertainty In Accounting Information

Information is one of three indispensable economic resources; the other two are material and energy in modern society. People, no matter which kind of activity he engaged in, must understand and know information that correlates with this activity. Information can dispel uncertainty on people. "Where is no room, there is no uncertainty; where is no time, there is no uncertainty". Whatever decision one is to make, he need relevant information. Among social economic activity, people depend on the accounting information to make decision.Accounting information is a kind of economic information, which is provided by accounting personnel or the accounting body according to accounting criterion and with adopting specific method, to the user. Such economic information correlated with enterprise fund value.Compared accounting information with enterprise fund value information, certain difference exists, for there being various uncertain factors in the accounting information system. This characteristic of difference of accounting information is called accounting information uncertainty. Accounting information uncertainty exists objectively, and it is impossible for us to dispel it, but we can only control it appropriately. However a lot of users of accounting information know little about this. And this will cause the user to have an unjust attitude to the accountant, and influence their effect of making use of the accounting information, even maybe lead their decision to fault. With the rapid development of market economy, various uncertain economic events come in a continuous stream. Uncertainty of these neweconomic businesses has strengthened the uncertainty of the accounting information. Meanwhile, a lot of incidents of accountants making fake take place recently. These Incidents make some user to suspect whether accounting information is useful to them. Some users even think, under the new economic environment, what the traditional accountant offered is useless information.How to deal with uncertainty among financial accountants become the question that domestic and international accounting field pay close attention to day by day. Under the situation that uncertainty of accounting information is strengthened day by day, how to control effectively the uncertain factors resulting in the uncertainty of accounting information, is a realistic problem that accounting theory circle cannot avoid.The reason the author chooses such a practical research subject is to raise the accounting information user's understanding to the characteristic of accounting information, and to provide better quantity accounting information to the user. This article starts from two basic conceptions of information and uncertainty: Combining the relevant knowledge of informatics, the author has probed into the basic meaning of accounting information; Combining uncertain relevant knowledge of mathematics, the author probe into the basic meaning of uncertain information. On this basis, the author analyzes and expounds the intension of accounting information uncertainty. Then, the author divides the factors, resulting in accounting information uncertainty, into two kinds of factors, and further investigates accounting information various deterministic factor. Finally, the author expounds the necessity of controlling those uncertain factors, and points out the target, the goal, the principle and the focal point of the control clearly. The author put forward the corresponding constructive control measure further in the end of the article.This article can be divided into three parts:Chapter one Accounting information and uncertaintyThis chapter is to provide some supportive theoretical bases. Deterministic intension of the accounting information uncertainty is the goal in this chapter. Relevant concepts are discussed. To expound the concept of the accounting information at first. To expound general meaning of uncertainty and relevant knowledge of uncertain mathematics about uncertain information afterwards...