可靠性与相关性之比较与选择

Comparison and Selection of Reliability and Dependence

会计信息是决策者进行决策的重要依据之一,会计信息的相关性和可靠性是保证信息使用者做出正确决策的基本前提和条件。论述了会计信息相关性可靠性的内涵及其相互关系,指出我国现行财务报告的改进应以提高可靠性为主。

The accounting information is one of the important bases for the decision makers to make decisions,and the dependence and reliability of the ac counting information are the basic p remise and condition of guaranteein g that the in-formation users make the right decis ion.This paper discusses on the conn otation and the mutual relation of th e dependence and reliability of the accounting in formation,and points out that the im provement of our country' s current financial statement should be emphasized on th e increase of the reliability.