Research On Uncertain Accounting Events Processing Problems

The history of the market’s development tells us that economic globalization has been intensifying market competition and the risks in enterprises’ operating process have been increasing. In such an environment, enterprises have to create new business methods to reduce risks. Hence more and more uncertain accounting events have been coming into being, the traditional financial accounting methods cannot meet the demands of enterprise management. Therefore, uncertain accounting events processing has been becoming the study focus to scholars at home and abroad.This paper focuses on the theory and processing problems of uncertain accounting events. The significances of this paper is not only to help improve the quality of accounting information, curb accounting fraud, but also to perfect the accounting standards, improve the quality of accounting work. It also can help to perfect accounting subjects and facilitate the innovation of accounting theory.This paper is divided into five parts:the first part is the introduction, elaborates this research’s background and significances, summarizes predecessors’ research results, and makes out the scope, thinking and methods of this research. The second part discusses the related concepts and theories. Firstly, it discusses the meaning of uncertainty, then points out the relationship between uncertainty and accounting and finds out differences between the relevant concepts. Finally, it discusses uncertain accounting events’ concept, causes, characteristics and categories. The third part discusses the features of uncertain accounting events processing and point out the problems in it which is guided by CAS. The fourth part puts forward some suggestions to deal with the problems which are discussed in the third part. The fifth part is conclusion, mainly illustrates the innovation and deficiency of this paper.