浅论会计信息可靠性和相关性  

Discussion on Reliability and Relevance of Accounting Information

作　　者：孙英[1] 

机构地区：[1]长春税务学院会计系,吉林长春130021

出　　处：《吉林省经济管理干部学院学报》2002年第2期24-25,共2页Journal of Jilin Province Economic Management Cadre College

摘　　要：相关性和可靠性是会计信息质量特征的两个不同的方面 ,两者既相互依存又相互对立。然而 ,根据我国目前的具体国情 ,应把会计信息的可靠性放在首要位置上。The relevance and reliability are two different respects of the quality character of the accounting information.They have interaction and connection to each other.So we should put the reliability of accounting information into the first place according to the concrete national conditions at present.

关 键 词：会计信息 相关性 可靠性 

分 类 号：F230[经济管理—会计学]