会计信息相关性与可靠性逻辑关系的权衡

Trade-off between Relevance and Reliability in Accounting Information

会计信息质量特征中相关性与可靠性逻辑关系的权衡问题一直是学界研究的一个热点话题。本文针对FASB/IASB联合概念框架研究组对会计信息质量特征"相关性优于可靠性"的这一界定,利用微观经济学中效用与预算的概念来分析会计信息相关性和可靠性逻辑关系的权衡问题,认为现阶段我国的会计信息质量特征不应盲目地与FASB/IASB联合概念框架趋同,仍应坚持可靠性优于相关性的逻辑顺序,这对于提高我国的会计信息质量、为经济的高质量发展提供高质量的会计信息保障和保护会计信息利益相关者的利益具有重要意义。

The trade-off between relevance and reliability in the qualitative characteristics of accounting information has always been a hot topic among the academia. For the conclusion that "relevance takes precedence over reliability" in the qualitative characteristics of accounting information reached by FASB/IASB in their Joint Conceptual Framework Project, this article uses the concepts of utility and budget in the microeconomics to analyze such a trade-off and finds that at present, the qualitative characteristics of accounting information in China should not blindly converge with that in FASB/IASB Common Conceptual Framework;on the contrary, China should adhere to the concept that "reliability takes precedence over relevance", which is of great significance to improve quality of accounting information, provide high quality accounting information for high quality economic growth and protect the interest of stakeholders of accounting information.