浅析我国新会计准则对可靠性与相关性的权衡

Analysis of the Balance Between Reliability and Relevance in China's New Accounting Standards

可靠性与相关性是会计信息的主要质量特征。一般情况下,它们是统一的,但有时也会出现矛盾。通过分析国际上流行的不同观点,可以看出它们大都把相关性放在第一位。我国是怎样权衡二者的呢?新会计准则体系不仅以可靠性为基础,还注重相关性。通过分析我国的会计目标,经济环境等,认为不仅要把可靠性放在第一位,而且要把相关性置于相当重要的位置。

Reliability and relevance are the main qualitative features of accounting information. Under normal circumstances, they are unified, but sometimes a conflict may occur between them. By analysing some viewpoints popular internationally, we can see that most of foreign experts put relevance in the first place. How does our country balance the two？ New Accounting Standards System promulgated by the Ministry of Finance of China is not only based on reliability, it also pays much attention to relevance. By analysing some factors, such as the accounting objective and the economic environment, the authors argue that we should not only put reliability in the first place, but put relevance in an important place as well.