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一、会计信息相关性与可靠性的涵义及相互关系在会计目标被定义决策有用性的前提条件下，会计信息质量特征就是使会计信息对决策有用的特征。为了保证会计信息对相关决策者有用，会计信息质量必须具备两个主要特征：相关性与可靠性。１、相关性。会计信息的相关性指的是与决策?
First, the relevance and reliability of accounting information and the relationship between the meaning of Accounting objectives are defined under the premise of the usefulness of the decision-making, the quality of accounting information is to make accounting information useful for decision-making characteristics. In order to ensure that the accounting information is useful to the relevant decision-makers, the quality of accounting information must have two main characteristics: relevance and reliability. 1, the relevance. The relevance of accounting information refers to the decision-making?