也谈相关性与可靠性的关系  

On the relationship between relativity and dependability

作　　者：侯海燕[1] 任世驰[1] 

机构地区：[1]暨南大学会计系,广东广州510632

出　　处：《兰州商学院学报》2001年第6期86-88,共3页Journal of Lanzhou Commercial College

摘　　要：建立在历史成本基础上的传统观点常常认为 ,相关性和可靠性是相互矛盾的 ,二者不可兼得。本文分析了历史成本计价基础上相关性和可靠性产生矛盾的原因 ,指出历史成本基础上的可靠性并不是真正的可靠 ;进而分析了现行成本基础上的可靠性 ,总结出在现行成本基础上相关性和可靠性并不矛盾 ,会计信息只有首先具备了可靠性 ,才能具有相关性 ,可靠是为了相关 ,要相关必先可靠。Based on historical cost, traditional views often think it is contradictory between relativity and dependability, and can*st be gained simultaneously. The article analyses the reason resulted in contradiction between relativity and dependability on the basis of historical cost price, puts forward the dependability (based on historical cost) is not true dependability, further analyses the dependability on present cost and concludes that, on the basis of present cost, it is not contradictory between them. Only with dependability can accounting information have relativity, dependability is for relativity, to be relative must be dependent firstly.

关 键 词：相关性 可靠性 历史成本 现行成本 成本会计 

分 类 号：F234[经济管理—会计学]