目前,我国经济体制改革正在进入一个全新的发展阶段。在市场经济中,企业的生产经营活动会受到众多不确定因素的影响,从而产生了或有事项。1 要了解或有事项就要先掌握其特征或有事项是过去的交易或事项形成的一种状况,说明在资产负债表日已经客观存在,只是其结果对企业产生有利影响还是不利影响或影响程度现在不得而知;或有事项的结果是不确 At present, China's economic restructuring is entering a new phase of development. In the market economy, the production and business activities of enterprises are affected by many uncertainties, resulting in contingencies. 1 To understand contingencies, we must first grasp the characteristics or contingencies are the past transactions or events formed a description of the balance sheet date has been objective, but its results have a beneficial impact on the business or adversely affected or affected The extent is unknown now; the outcome of contingencies is not clear