会计信息可靠性及相关性分析

会计信息可靠性及相关性分析
 
摘 要：会计信息的相关性与可靠性是构成会计信息质量特征的两个主要方面。它们存在相辅相成、此消彼长的矛盾关系,不可能达到完全协调。对2者谁更重要的判断,会直接影响到会计政策的选择、计量基础的发展以及财务报告模式的演变等。本文将从会计信息相关性与可靠性的涵义入手,分析2者的相互关系、2者统1时的先后问题和对立时的侧重问题以及现阶段对它的现实思考。

关键字：会计信息；相关性；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