或有事项会计及其审计

或有事项会计及其审计

摘  要: 随着我国社会主义市场经济体系的发展和企业经营机制的转变、企业的融资渠道的增多、财务关系变得日渐复杂，或有事项越来越多地存在于企业的经营活动中。或有事项作为1种潜在的因素，其不确定性使企业无法事先控制其可能产生的结果，不仅影响企业会计信息的提供，还可能会使企业陷入困境，甚至被清算、兼并或破产，直接影响着企业的持续经营和发展，所以必须正确反映或有事项给企业带来的财务影响，掌握会计与审计核算技巧，提高会计信息质量 ，防范和控制或有事项风险。如何做好或有事项的相关工作呢？本文或有事项的概述，或有事项的会计处理，审计处理过程和方面予以说明，提出自己的意见、看法和会计处理完善的建议。

关键词: 或有事项；会计处理；审计处理

The Contingency Accounting and Auditing

Abstract: Along with our country socialist market economy system development andthe enterprise operating mechanism transformation, enterprise’s financing channel increases, the financial relations changes day after day complex, or more and more many has the item to exist in enterprise’s management. Or has the item to take one kind of latent factor, it determinism does not cause the result which the enterprise is unable beforehand to control it possibly to produce, not only influence enterprise accounting information provision, but also possibly can cause the enterprise to fall into the difficult position, even criticizes, the annexation or the bankruptcy, directly affects the enterprise to continue the management and the development, therefore must correctly reflect or have the item the financial influence which brings to the enterprise, grasps accountant and the audit calculation skill, improves the accounting information quality, the guard and the control or has the item risk. How completes or has the item the correlation work? This article or has the item the outline, or has the item accountant processes, the audit treating processes and the aspect showed, proposed own opinion, the view and accountant process the perfect suggestion.

Keywords: Contingency; Accountant processing; Audit processing