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會(huì)計(jì)信息可靠性及相關(guān)性分析
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會(huì)計(jì)信息可靠性及相關(guān)性分析
摘 要：會(huì)計(jì)信息的相關(guān)性與可靠性是構(gòu)成會(huì)計(jì)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(zhǎng)的矛盾關(guān)系,不可能達(dá)到完全協(xié)調(diào)。對(duì)2者誰(shuí)更重要的判斷,會(huì)直接影響到會(huì)計(jì)政策的選擇、計(jì)量基礎(chǔ)的發(fā)展以及財(cái)務(wù)報(bào)告模式的演變等。本文將從會(huì)計(jì)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(tǒng)1時(shí)的先后問題和對(duì)立時(shí)的側(cè)重問題以及現(xiàn)階段對(duì)它的現(xiàn)實(shí)思考。
關(guān)鍵字：會(huì)計(jì)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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