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1、论会计信息的弹性空间与透明度要求（Ontheelasticspaceandtransparencyrequirementofaccountinginformation）Abstract:intwenty-firstCentury,manynewphenomenaandproblemsappearedintheeconomicfield,andthestructureofenterpriseswascomplicated,Thediversificationofeconomicservicesmakestheaccountingstandardssuitable
2、foraccountingpracticeprovideaflexibletreatmentSpace,resultinginaccountinginformationelasticity,andthisisrelatedtostakeholders'transparencyofaccountinginformationRequireacertaindegreeofdifference.Keywords:accountingmeasurement;accountingprofessionaljudgment;accountingmanipulation;acc
3、ountinginformationflexibility;accountingtransparencydegreeFirst,thereasonsfortheformationofaccountinginformationflexibilityspace(1)theuncertaintyofaccountingmeasurementTherootcauseofuncertaintyinaccountingmeasurementistheflexibilityofaccountingpolicyandaccountingmeasurementtechnolog
4、yTheimprecisionanduncertaintyofitself.Inthepracticeofaccountingmeasurement,therearemanycomponentsandsubjectivityofestimationJudgingfactors,thesameaccountingphenomenon,differentpeoplemaycometodifferentconclusions.PeoplejudgeDifferencesandhiddenfactorsinthemarketmakethetruthofaccounti
5、nginformationbecomerelativerealityThenumberonthepipestatementisunique,butit'snotmathematicallyaccurate,buteconomicalRelativemeaningtounderstand.Thesameeconomicbusinessoreconomicaffairs,theuseofdifferentmeasurementmethodsgeneratedThemeasurementresultsareinconsistent.Oneofthereasonsis
6、theuncertaintyoftheobjectofmeasurement.SuchasdepreciationandcostoffixedassetsTheaccrualandamortization,costcalculation,confirmationofincomerealization,etc..AccountingmeasurementisoftenassumedtorepresentthatThemonetaryperformanceofthepropertythatneedstobeestimatedforitsindefinitefutu
7、reamount,whichiscalledamatter.Economicmatterssuchaslitigation,productqualityassurance,creditguarantee,discountnotesreceivableandsoon.Thetworeasonisthat...Thehypothesisofmeasurementandtheuncertaintyofprinciple.Oneofthebasicpurposesofaccountingistoregularlyandtimelyrelatetotheaccounti
8、ngInformationusersp
