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哲学视角下看可靠性与相关性的辩证关系 被引量:1

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摘要 哲学认为,任何事物都是矛盾的集合体,存在着既对立又统一的关系。可靠性与相关性作为最重要的两个会计信息质量特征,也存在着对立统一的关系。本文从哲学的视角,详细地论述了二者的辩证关系,并结合我国的具体国情,提出了可靠性与相关性应该在对立的基础上更多地实现统一的观点。
出处 《中国管理信息化》 2010年第6期15-17,共3页 China Management Informationization
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