會(huì )計信息可靠性及相關(guān)性分析

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會(huì )計信息可靠性及相關(guān)性分析
 
摘 要：會(huì )計信息的相關(guān)性與可靠性是構成會(huì )計信息質(zhì)量特征的兩個(gè)主要方面。它們存在相輔相成、此消彼長(cháng)的矛盾關(guān)系,不可能達到完全協(xié)調。對2者誰(shuí)更重要的判斷,會(huì )直接影響到會(huì )計政策的選擇、計量基礎的發(fā)展以及財務(wù)報告模式的演變等。本文將從會(huì )計信息相關(guān)性與可靠性的涵義入手,分析2者的相互關(guān)系、2者統1時(shí)的先后問(wèn)題和對立時(shí)的側重問(wèn)題以及現階段對它的現實(shí)思考。

關(guān)鍵字：會(huì )計信息；相關(guān)性；可靠性

Accounting information relevance and fail-safe analysis
 
Abstract ：The accounting information relevance and reliability constitutes the two aspects of  the accounting information quality characteristic.They cannot coordinate with each other,beacause of its contradictory relations.Of  two of them which is important judgement can directly affect the accounting policy choice, the measurement foundation development as well as the financial report patternevolution and so on. This article and the reliable implication will obtain from the accounting information relevance, time analysis tworeciprocity, two unification successively time question and oppositionstress question as well as present stage to its reality ponder.

Key words ：Accounting information; Relevance;Reliability

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