摘要随着我国经济改革的不断深入和资本市场的日渐成熟,上市公司面对的经济事项越来越多,种类也越来越复杂,而带有较大不确定性因素的或有事项,也越来越频繁地出现在我国上市公司的经营活动中,并对公司的财务状况和经营成果产生一定的影响,当然,上市公司如何确认计量以及披露或有事项也受到多方的重视。因此,我们有必要认真研究关于或有事项的会计准则,规范对或有事项的处理。本文首先梳理了目前关于或有事项的相关文献,再通过抽样调查我国100家上市公司2016年对或有事项的会计处理和披露,发现这些上市公司在对或有事项的确认方面并不全面和完整;计量方面也存在问题,例如上市公司是否计提预计负债就存在极大的主观性且对于计提的预计负债金额很不确切;在对或有事项的披露上,大部分公司都将或有事项分散在年报的不同项目里披露,这就减少了会计报表使用者对于重大或有事项的关注度,而且上市公司对或有事项的披露并不完整,有的不披露计提金额的来源,有的甚至直接不披露金额等。因此,最后本文提出上市公司应确保或有事项确认的完全性,提高或有事项计量的准确性等本文立足于理论联系实际,用大量事实案例更好地探究了目前上市公司在对于或有事项处理上存在的不足,并提出相应的建议,从而推动上市公司主动重视或有事项的确认计量以及披露,使其更好地向报表使用者提供公司的财务状况和经营成果等会计信息,保证公司的持续经营与健康发展。关键词:上市公司;或有事项;确认计量;披露AbstractWiththedeepeningofChina'seconomicreformandthematurityofthecapitalmarket,listedcompaniesfacemoreandmoreeconomicmatters,moreandmorecomplextypes,andwithalargenumberofuncertainfactors,TothemorefrequentoccurrenceoflistedcompaniesinChina'sbusinessactivities,andthecompany'sfinancialsituationandoperatingresultshaveacertainimpact,ofcourse,howtoconfirmthemeasurementoflistedcompaniesanddisclosureofcontingencieshavealsobeenmulti-partyattention.Therefore,weneedtocarefullystudytheaccountingstandardsforcontingencies,toregulatethehandlingofcontingencies.Thisarticlefirstcombsthecurrentliteratureoncontingencies,andthenthroughasamplesurveyofChina's100listedcompaniesin2016oncontingentaccountingtreatmentanddisclosure,foundthattheselistedcompaniesintheconfirmationofcontingenciesisnotcomprehensiveandTherearealsoproblemswiththemeasurement,forexample,whetherthelistedcompanyhasaverysubstantialsubjectivityandwhethertheamountoftheestimatedliabilityisveryaccurate;inthecaseofcontingentdisclosure,mostcompanieswillContingenciesscatteredintheannualreportofthedifferentitemsdisclosed,whichreducestheaccountingstatementsofusersforsignificantormattersofconcern,andlistedcompaniesonthedisclosureofcontingenciesisnotcomplete,andsomedonotdisclosetheamountoftheprovisionSource,andsomeevendirectlydonotdisclosetheamountandsoon.Therefore,thefinalarticleinthisarticleproposedthatthelistedcompanyshouldensurethatthereisaconfirmationofthecompleteness,improvementoraccuracyofthemeasurement.Basedonthetheoryandpractice,thispaperexplorestheshortcomingsofthelistedcompaniesindealingwithcontingentmatterswithalargenumberoffactsandputsforwardthecorrespondingsuggestions,soastopromotethelistedcompaniestotaketheinitiativetopayattentiontotheconfirmationandmeasurementofcontingencies,Tobetterprovidethereporttothecompany'sfinancialstatusandoperatingresultsandotheraccountinginformationtoensurethatthecompany'ssustainedandhealthydevelopment.Keywords:listedcompanies;contingentmatters;confirmmeasurement;disclosure目录第一章绪论..................................................................................................................................