我国会计信息相关性的现实问题探讨

Discussion on the Practical Problems of Accounting Information Relativity in China

目前,我国会计信息披露方面存在严重问题,本文从实务角度分析了我国会计信息相关性的现状,并将以往专家学者对相关性的理论研究与当前的网络经济相结合,提出了切实可行的改进措施,认为提供相关的会计信息是会计的最终目标。

At present, there are serious problems in China＇s accounting information disclosure. This article analyzes the current situation of China＇s accounting information relativity in an effective way, and combines the former experts＇ relativity theories with present network economy, to put forward some practical countermeasures for improvement. It is also believed that the ultimate goal of accounting is to provide relevant accounting information.