摘要
会计信息的相关性与会计信息使用者的决策密切相关,随着经济的发展,会计信息相关性的重要性日益突显。本文从会计信息相关性的发展历史、其与可靠性的关系以及其在财务报告中的披露对其进行分析。
The accounting information correlativity is related to the decision-making of accounting information user, The significance of it is gradually obvious with development of the economy. This essay analysis the developing history, the relation to the reliability and its revealation in the financial report.
出处
《山东纺织经济》
2007年第2期34-35,共2页
Shandong Textile Economy
关键词
会计信息的相关性
可靠性
披露
accounting information correlativity, reliability, revealation
