论会计信息的相关性与可靠性

A Discussion on the Relevance and Reliability of Accounting Information

财务会计信息应当同时满足相关性与可靠性的要求,可靠性与生俱来,随着资本市场的发展,相关性的地位日渐提高。无论是相关性还是可靠性,都是相对的,也不是孤立存在的,两者是一对既统一又对立的矛盾。对于二者谁更重要这一问题,要严格地寻求一个答案是很困难的,因为会计信息具有经济后果这一性质,不同的利益关系人可能以不同的方式受到经济后果的影响,所以对于相关性与可靠性更侧重于二者之谁他们也许不会有共识。

The information of accounting should satisfy both the requirements of relevance and reliability at the same time, reliability is innate. With the development of capital market, relevance is getting more and more important Both relevance and reliability is relative, and not isolated, the two are contradictions that unifies each other as well as being opposite to each other. Which is more important, relevance or reliability? It is difficult to seek a certain answer to this question, since the accounting information has economic consequences, and different stakeholders may be influenced by it differently, so there would not be common understanding as to relevance or reliability which is more important.