近年来,应计制会计的相关性受到越来越多的质疑。本文认为,应计制并不会降低会计信息的相关性,而会计环境会影响会计的相关性。计量基础与计量属性的多元化是应对会计环境变迁、提高会计相关性的有效手段。一、应计制与相关性国际会计准则《编报财务报表的框架》指出,会计信息 In recent years, the relevance of accrual accounting has been questioned more and more. This paper argues that accounting accrual does not reduce the relevance of accounting information, and accounting environment will affect the relevance of accounting. The basis of measurement and the diversification of measurement attributes are effective measures to cope with changes in accounting environment and improve accounting relevance. I. Accounting and Relevance The IASB’s “Framework for Financial Statements” states that accounting information