摘要：或有事项普遍存在于企业的经营活动中，或有事项作为一种特殊的经济事项，随着经济发展和企业经营机制的转变，财务关系的复杂，其内容不断扩展，对财务会计信息以及经营决策的影响越来越大。我国有关或有事项的理论与实务的研究与应用起步较晚，专门化和系统化的资料很少，或有事项披露的不规范、水平低，依然存在着很多对有关概念及概念间的关系界定不清，确认标准不够科学，计量不够客观等不足，针对这些不足，本文提出了改进或有事项的会计政策原则和相关有效的建议。对于规范我国企业或有事项的会计核算和相关信息的披露问题，提高会计信息披露质量，保护投资者利益具有重要的现实意义。

关键词：或有事项；问题研究；意义

Abstract：Contingencies exists have matters are widespread in the enterprise management activity, Contingencies exists have matters as a kind of special economic matters, along with economic development and enterprise management mechanism transformation, the complex financial relationship, and that  the content of the expansion of the financial accounting information and business impact of decisions is more and more big. China's relevant matters or the theory and the practice of research and application of start later, specialization and systematic little information, Contingencies exists have the disclosure matters is not standard, low level, there is still a lot of relevant concepts and the relationship between the concept definition not clear, confirming standard is not quite scientific, objective measurement disadvantages, such as not enough, to these shortages, this paper puts forward to the improvement or have the accounting policy matters principles and related effective Suggestions. Our enterprise have to standardize the accounting of matters and disclosure of the relevant information and to improve the quality of accounting information disclosure, protect the investor interest has the important practical significance. 

Key words：Contingencies exists; Issue exploration; Significance

在竞争日趋激烈的市场经济环境中，尤其是在目前市场经济法规和经济秩序尚不完善的条件下，企业面临的不确定性大为增加．或有事项对财务报表的影响也日益显著。或有会计事项作为一种特殊的经济事项，随着我国经济体制向市场经济过渡、企业经营自主权的落实、企业经营机制的转变、股权的分散化和复杂化、投融资渠道的增多，其内容和范围也不断拓展。或有事项对企业未来经营成果和财务状况的影响会越来越大．较深地影响企业报表的信息含量和会计信息使用者的相关决策。