在经济活动中,不确定性是一种普遍现象。经过人们的研究,现已发展了一套经济不确定性理论(Theory of economic uncertainty),并在此基础上,形成了当代信息经济学。从当前国际上会计研究成果分析,信息经济学无疑已成为现代会计研究中不可或缺之重要理论基础。有关不确定性的问题,也就自然地引入了会计领域内。 Uncertainty is a common phenomenon in economic activity. After people’s research, a set of Theory of economic uncertainty has been developed, and on this basis, the formation of contemporary information economics. From the current international accounting research results, information economics has undoubtedly become an indispensable theoretical basis for modern accounting research. The problem of uncertainty, it naturally introduced into the field of accounting.