摘要
会计信息的可靠性和相关性是构成会计信息质量特征的两个重要方面,它们存在着相辅相成!此消彼长的关系,本文从相关性和可靠性的内涵和外延入手分析,详细阐述了两者的对立面,并就如何协调两者的关系提出自己的观点。
The relativity and reliability of accounting information are two important aspects of its quality characteristics. They complement each other and take concerted action. This paper starts an analysis from the connotation and extension of the relativity and reliability, elaborates on their opposite sides respectively, and puts forward views on how to coordinate the relationship between the two.
出处
《湖北经济学院学报》
2007年第5期110-113,共4页
Journal of Hubei University of Economics
关键词
信息质量特征
可靠性
相关性
受托责任
information quality characteristic
reliability
relativity
accountability
