FASB/IASB联合概念框架相关性与可靠性质量特征的逻辑关系——基于经济学视角的分析

FASB和IASB联合概念框架于2010年9月对基本质量特征的逻辑关系做出了新的界定。从经济学视角，通过建立会计信息使用者的效用函数和预算约束方程，以既定支出下的效用最大化为目标，从理论上分析了相关性与可靠性的逻辑关系。研究结果表明，联合概念框架所界定的相关性与可靠性的逻辑关系可能导致财务报告边界无限扩张、会计信息质量下降。

The Logical Relation Between Relevance and Reliability Qualitative Characteristics in the FASB/IASB Common Conceptual Framework: An Analysis Based on the Perspective of Economics

FASB and IASB common conceptual framework has defined the logical relation of the fundamental qualitative characteristics since September 2010. From the perspective of economics, the logical relation is analyzed between relevance and reliability targeting utility maximization through establishing the utility function and the budget constraint equation of accounting information users. Our results indicate that the definition of the logical relation between relevance and reliability the common conceptual framework may lead to the infinite expansion of financial report and the decrease of accounting information quality.