论文部分内容阅读
会计信息质量具有两大重要特征:相关性与可靠性,两者之间是一种相互依存的关系。现实生活中由于各种各样的原因导致会计信息失真现状日益加剧,从而出现了这样一种现象:相关的信息不一定可靠,而可靠的信息却又有可能是无关的。现实工作中由于会计信息虚假导致的会计可靠性危机并不是会计本身就能够解决的问题,但是会计相关性则是会计行业现在应该解决也是必须解决的问题。
Accounting information quality has two important characteristics: relevance and reliability, the relationship between the two is an interdependence. In real life, due to various reasons, the current situation of accounting information distortion is getting worse day by day. Therefore, the phenomenon appears that the related information is not reliable, and the reliable information may not be relevant. The crisis of accounting reliability caused by false accounting information in real work is not the problem that accounting can solve. However, the accounting relevance is the problem that accounting profession should solve and must solve now.