摘要
相关性和可靠性是会计信息最重要的质量特征,文章阐述了对会计信息相关性和可靠性的理解及两者之间的辩证关系,以及在我国现有经济条件下,如何兼顾二者关系,提高相关性,进而实现会计信息的有用性。
The reliability and relativity are the features of the quality of accountant information. The author of the present article discusses the relation between the two, pointing out that the higher relativity can guarantee the serviceability of the accountant information.
出处
《新疆师范大学学报（哲学社会科学版）》
2008年第3期75-77,共3页
Journal of Xinjiang Normal University(Philosophy and Social Sciences)
关键词
会计信息
可靠性与相关性
思考
accountant information
reliability and relativity
