通过对新或有事项准则的剖析,主要论证新或有事项准则在原准则基础上,在与国际惯例接轨、对于会计错误和舞弊的查证及其防范以及提高会计信息的可靠性等方面所带来的主要变化,和新或有事项准则对企业财务状况和经营成果的影响。一、引言2006年2月15日,财政部以财会[2006]3号发布了《企业会计准则第13号或有事项》,于2007年1月1日起暂在上市公司范围内施行,鼓励其他企业执行。因此,学习和贯彻新准则是所有企业会计从业 Through the analysis of new or contingency criteria, the main argument new or contingency criteria on the basis of the original criteria, in line with international practice, for accounting errors and fraud verification and prevention and to improve the reliability of accounting information and so on The main changes, and new or contingency criteria on the company’s financial position and operating results. I. Introduction On February 15, 2006, the Ministry of Finance released Accounting Standard for Business Enterprises No. 13 Contingencies with Cai Yu [2006] No. 3 for implementation temporarily within the scope of the listed company on January 1, 2007 to encourage Other business execution. Therefore, learning and implementing the new guidelines are all corporate accounting practitioners