| 论会计信息的相关性与可靠性 |
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| 引用本文： | 刘尚林,倪斌.论会计信息的相关性与可靠性[J].湖北经济学院学报,2007,5(5):110-113. |
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| 作者姓名： | 刘尚林 倪斌 |
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| 作者单位： | 1. 湖北经济学院,会计学院,湖北,武汉,430205
2. 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 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.
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| 关 键 词： | 信息质量特征 可靠性 相关性 受托责任 |
| 文章编号： | 1672-626X（2007）05-0110-04 |
| 修稿时间： | 2007-07-20 |
On the Relativity and Reliability of Accounting Information |
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| LIU Shang-lin,NI Bin.On the Relativity and Reliability of Accounting Information[J].Journal of Hubei University of Economics,2007,5(5):110-113. |
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| Authors: | LIU Shang-lin NI Bin |
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| Institution: | Accounting School, Hubei University of Economies, Wuhan 430205, China; Accounting School, Zhongnan University of Economies and Law, Wuhan 430073, China |
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| Abstract: | 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. |
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| Keywords: | information quality characteristic reliability relativity accountability |
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