英语论文网

对于上市公司披露而言，或有事项对公司的影响表现在几个方面：包括已贴现商业承兑汇票、未决诉讼、未决仲裁、对外提供担保等形成的或有负债。这几个方面的披露情况直接会影响到整个企业的的财务状况和经营活动。要是不加以控制，和重视或有事项的披露以及处理，则会对企业造成不要的损失，甚至会导致合并，清算或破产。所以，研究或有事项在上市公司的披露的情况是我写此文的主要目的。

For listed companies to disclose the purpose , or matters affecting the company's performance in several ways: including discounted commercial acceptance bills , pending litigation or arbitration , such as the formation of external guarantees or contingent liabilities. The disclosure of these aspects will directly affect the entire enterprise 's financial position and operating activities . If not controlled, and attention or disclosures and handling , it will not result in the loss of the enterprise , and even lead to merger , liquidation or bankruptcy . Therefore , research or matters disclosed in the case of listed companies is the main purpose of my writing this article . Or matters in our country because of the theoretical and practical rather late , standardized and specialized information is relatively small , so that contingencies disclosed in our state of nakedness emerged in the market today are not standardized, non-disclosure , the level is not high, in process lack of awareness and so on. Moreover, disclosure of the legal matters or is not perfect , resulting in today or matters handled chaos.

另一方面，上市公司在或有事项的披露上也屡屡违规，或者隐瞒不披露，或者披露不及时，极大的损害了证券市场的信息透明和公平竞争，进而影响了广大投资者的利益。因此，我们企业必须对或有事项有个全面性的认识，要充分懂得或有事项披露的操作以及后果。

On the other hand , a listed company or the disclosures are also often illegal , or concealing non-disclosure , or disclosure is not timely, great damage to the stock market information transparency and fair competition , thereby affecting the general interests of investors. Therefore , our business or matters must have a comprehensive understanding , we must fully understand the operation or disclosure matters and consequences. This will improve the quality of accounting information disclosure to ensure that the accounting information of the objective , fair , truthful and accurate and have great practical significance . In this study , this concept from the start or matters , or matters on several aspects described , based on disclosure , the author of the 2010 Shanghai-listed companies sample survey . Research or matters listed company disclosure situation, identify problems, and give advice.

When or after the matter has been confirmed , then we will consider its measurement issues , how to measure , this measure is appropriate , there is no benefit ? This is very important, so measure or matter may involve two main problems: First, the best estimate of confirmation ; two are expected to receive compensation processing .

( A ) confirmation of the best estimate . Because contingencies liabilities determined amount to settle the liability should be the best estimate of the expenditure required . Its ok divided into two cases to consider: First , the required expenditures must exist an effective amount of the range , the best estimate should be based on the amount of the upper and lower range of the average amount OK. For example, suppose a company that is likely to amount of compensation of 50 million -70 million stated value determines which estimated liabilities between $ 600,000. Second , the required amount of expenditure does not exist a range, or although there is a continuous range, but the range of the likelihood of various outcomes are n