会计信息质量:可靠性优先于相关性

The Quality of Accounting Information: Reliability Prior to Relevance

要使会计信息有用 ,其相关性和可靠性都很重要。但是 ,该文认为可靠性优先于相关性 ,并从它们的概念、会计发展的历史、我国的现状进行了探讨。

The reliability and the relevance of accounting information are both important to make accounting information useful. But the author thinks that the reliability is prior to relevance from the concepts of reliability and relevance; and from the history of accounting; and from the current condition of China.