会计信息不确定性是指人们为了简化和统一各种经济活动的会计处理,对其相互之间或同一经济业务内部没有明确界线的会计业务,人为分割并做出的非此即彼的判断,对会计信息反映和披露的真实性所产生的影响。为了适应会计信息相关性和可靠性的基本要求,降低会计信息不确定性,应注重 Accounting information uncertainty refers to the people in order to simplify and unify the accounting treatment of various economic activities, between them or within the same economic business does not have a clear line of accounting business, artificially separated and made to make one or two judgments, Accounting information reflect the authenticity of the disclosure and the impact. In order to meet the basic requirements of the relevance and reliability of accounting information and reduce the uncertainty of accounting information, attention should be paid