对会计信息相关性和可靠性的认识及权衡

相关性与可靠性是会计信息最重要的两个质量特征。它们紧密相联,共同决定会计信息的有用性。各国由于具体环境的不同导致会计目标的不同从而对会计信息的有用性和相关性各有侧重。美国历来将提高会计信息的相关性放在首位,安然事件等一系列会计造假案件的曝光迫使美国会计界开始重新思考这两者的关系。我国的经济发展现状及未来趋势决定了我国目前必须在注重会计信息可靠性的前提下兼顾会计信息的相关性。

Relevance and reliability are the two most important qualitative characteristics of accounting informations. They connect each other closely, and determine usefulness of accounting information together. Each country is different in accounting object because of different environments, which caused different emphasis on relevance and reliability. America has always put the relevance on the first place. But Enron case caused America to think about their relation over again. The economic development actuality and future trend of our country determines that our country should pay attention to reliability firstly, and at the same time notice Relevance.