随着市场经济的不断发展,企业财务会计所处的经济环境的不确定性越来越大。本文基于经济环境不确定性的成因,分析了这种不确定性对企业会计核算的影响以及具体造成这种影响的经济业务类型。在此基础上阐释了企业财务会计对各项具体的不确定经济事项的处理和控制。 With the continuous development of the market economy, the uncertainty of the economic environment in which the financial accounting of enterprises grows. Based on the causes of the uncertainty of the economic environment, this paper analyzes the impact of this uncertainty on the accounting of enterprises and the types of economic businesses that cause such impact. On this basis, it explains the handling and control of various specific uncertain economic matters by enterprise financial accounting.