试论会计信息质量的相关性与可靠性

On the Relativity Reliability of the Accounting Information Quality

相关性和可靠性在会计信息质量体系中占有举足轻重的地位 ,但两者的矛盾是客观存在的。同时 ,在一定程度上它们又是可以协调起来。在我国 ,应加强会计监督 。

Relatedness and Reliability play cratical roles in the system of the accountancy information quality. The contradiction in the two exists, yet they can also be harmonized. In China, the accountancy supervision needs to be strengthened so as to ensure the relativity and reliability of the accountancy information.