预计负债会计处理存在的问题及解决对策

摘 要

随着市场经济的不断发展，或有事项作为一种特殊的不确定事项，已经越来越多地出现在企业的各种经营活动中，或有事项所导致的预计负债在一定程度上对企业的财务状况产生了较大的影响。预计负债是介于确定性负债与或有负债之间的一种负债，预计负债是企业过去的交易或事项形成的现时义务，包括法定义务和推定义务。预计负债的结果具有风险性，但可合理估计。我国现行会计准则对企业预计负债的确认、计量、会计核算和信息披露作出了明确具体的规范，但在实务操作中，企业关于预计负债的会计处理存在这样几个问题：预计负债确认条件不规范过于宽松；计量和账务处理存在主观性；预计负债披露缺乏完备性及规范性。
关键词：  预计负债；会计处理；确认；计量；披露
 
                        
Abstract

Along with the development of market economy, the contingencies, as a special kind of uncertain item, have been more and more appear in enterprise's arious activities, as a result of contingencies in a certain extent estimated debts of enterprise financial situation had a greater influence. The estimated debts are between certainty liabilities and contingent liabilities of a kind of debt, between enterprise is estimated debts of past transactions or events which present obligations, including legal obligations and constructive obligation. The result has estimated debts, but easonable estimate risk. China's current accounting standards for enterprises the recognition and measurement of the estimated debts, accounting and information disclosure made specific standards, but in practice operation, the enterprise ccounting treatment on estimated debts existing such a few questions. The estimated debts recognition conditions is not standard too generous; Measurement and accounting treatments exist subjectivity; The estimated debts disclosure lack of completeness and normative.
Key word: The estimated debts;Accounting treatment;
confirm easurement;disclosure

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