会计信息质量间的博弈

On the Game in the Accounting Information Quality

会计信息质量问题正日益被社会所关注,会计信息是否能够满足信息使用者的要求,关键在于人们能否正确处理会计信息可靠性和相关性的关系。现阶段,我国应在会计信息的可靠性基本得到保证的前提下,尽可能提高其相关性,进而实现会计信息的有用性。

The society is paying great attention to the quality of the accounting information. Whether or not the accounting information satisfy the requirement of the users of the information depends on whether or not the people treat the relation between the reliability and the correlation of the accounting information. In recent period, our country should increase the correlation of the accounting information as much as possible under the precondition that the reliability of the accounting information is guaranteed basically, and further realize the usability of the accounting information.