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会计信息质量的两大要求是可靠性与相关性,它们服务于决策有用性,都满足于会计信息使用者的要求。两者是相互统一,相互联系的,因此在实务中,以牺牲相关性来确保可靠性和以牺牲可靠性来提高相关性都是不正确的。我们应该辩证地理解会计信息的可靠性与相关性,协调两者,使它们达到平衡状态。
The two major requirements for the quality of accounting information are reliability and relevance. They serve the usefulness of decision-making and are all satisfied with the requirements of accounting information users. The two are intertwined and interrelated, so in practice it is not correct to sacrifice relevance to ensure reliability and to increase relevance at the expense of reliability. We should understand the reliability and relevance of accounting information dialectically and coordinate them so that they are in balance.