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可靠性是会计信息的重要质量特征,然而形式上的可靠性是信息失真的重要表现形式之一,我们应当如何应对,从发展的角度来看又是不可避免的。因此追求实质可靠性会计信息必须要满足信息使用者相关决策的需要。
Reliability is an important quality characteristic of accounting information. However, formal reliability is one of the most important manifestations of information distortion. How we should deal with it is inevitable from a development perspective. Therefore, the pursuit of substantive and reliable accounting information must meet the needs of information users related to the decision-making.