论预计负债与潜在财务风险的防范.docVIP

南京财经大学成人高等教育本科毕业论文（设计） PAGE 1 论预计负债与潜在财务风险的防范 摘要 时下，市场经济快速发展，企业在生产经营的过程中经常会面临一些不确定的经济事项。这些不确定事项的出现很有可能对企业的财务状况产生较大的影响。或有事项是众多不确定事项中的一种。而预计负债又是或有事项准则中的一种。它广泛存在于企业的经营活动中，影响着企业的可持续发展，已受到人们的广泛重视。很多企业出于企业自身的经济利益，经常利用会计准则的不完善和漏洞，大肆的违反会计准则的规定，并且有意隐瞒相关事实，阻止了预计负债的披露。事件已经暴漏，不仅给企业自身的发展带来巨大的影响，同事给投资者带来了巨大的经济损失。随着新疆啤酒花公司的“啤酒花事件”的曝光，其预计负债的被披露，啤酒花公司遭受了巨大的经济打击，投资者也遭受了巨大的经济打击。针对此类事件，加强对于预计负债的研究，完善相关会计准则，提高财会人员的理论和实务能力迫在眉睫。本文具体讲述了预计负债的定义、特征和计量问题，并分析了预计负债存在的潜在财务风险的原因，最后有针对性的提出了防范措施。 关键词 预计负债；财务风险；防范 Abstract Nowadays, the rapid development of market economy, the enterprise in the process of production and operation often face some uncertain economic matters. The emergence of these uncertain matters is likely larger influence to enterprises financial condition. Or is one of the many uncertain matters. The estimated debts is one of the criteria or contingencies. It widely exists in the business activities of enterprises, affecting the sustainable development of the enterprise, has been attracting widespread attention. Many enterprises for their own economic interests, often use the imperfect accounting standards and loopholes, wantonly in violation of the provisions of the accounting standards, and deliberately relevant facts, to prevent the disclosure of the estimated debts. Events have been exposed, not only bring huge influence to the development of enterprise itself, colleagues brought huge economic losses to investors. As xinjiang hops company hops exposure, the estimated debts disclosed, hops companies suffered huge economic shocks, investors also suffered huge economic blow. Aiming at such an event, strengthen the research for the estimated debts, perfecting the related accounting standards, improve the ability of theory and practice of the accounting personnel is imminent. This paper tells the definition, the characteristics of the estimated debts and measurement problems, and analyzes the potential financial risks existed in the estimated debts reasons, finally put forward