在现代企业,对或有事项如果事先不加以充分的估计,有时会给企业带来严重的损失,甚至影响企业的生存与发展。因此,在企业管理和决策中,对或有事项必须引起足够的重视。在传统的会计核算中,通常反映的都是过去已经发生了的经济事项,一般来说,金额也都是确定了的。正因为这样,人们都认为从这些经济事项中获取的经济信息具有较大的可靠性。这些经济事项是需要在账上作出记录,在会计报表上作出反映, In modern enterprises, if a contingency is not fully estimated in advance, it may sometimes cause serious losses to the enterprises and even affect the survival and development of enterprises. Therefore, in business management and decision making, contingencies must be given enough attention. In the traditional accounting, usually reflect the economic events that have occurred in the past, in general, the amount is also determined. Because of this, people all think that the economic information obtained from these economic issues has greater reliability. These economic issues need to be recorded in the accounts, to be reflected in the financial statements,