实用性、合理性、中立性和可验证性四个方面。下面从会计系统的不确定性及会计行业诚信的角度谈一下财务报表可靠性影响因素。一会计系统的不确定性因素(一)会计环境的不确定性会计系统面临两种不确定性,即外部不确定性和内部不确定性。外部不确定性揭示了会计系统所赖以存在的经济环境和社会环境的特性。会计系统内部也存在不确定性,在会计系统中,同一经济业务和会计事项往往有多种处理方法,选择不同的方法,会 Practicality, rationality, neutrality and verifiability. The following accounting system from the perspective of uncertainty and accounting integrity of financial statements about the reliability of the factors. The uncertainty of an accounting system (A) the uncertainty of the accounting environment Accounting systems are faced with two kinds of uncertainty, that is, external uncertainty and internal uncertainty. External uncertainty reveals the economic and social environment in which the accounting system is based. There are also uncertainties in the accounting system. In the accounting system, there are many ways to deal with the same economic business and accounting matters. Choose different methods