管帐信息质量的相干性与靠得住性剖析(国外英文资料).docVIP

会计信息质量的相关性与可靠性分析(国外英文资料) Correlation and reliability analysis of accounting information quality Chu as red 2012-3-22 9:56:29: the current economy, the 9th of 2011 Abstract: in the accounting information quality feature system, relevance and reliability is also a member of the accounting information quality characteristics have reached a consensus in the world, Chinas new accounting standards also reflected with the international convergence of accounting standards. This article from the perspective of relevance and reliability of accounting information quality, find the essence of the accounting information quality is expected goals exist differences between accounting information providers and users. To fundamentally eliminate the inherent differences, only by establishing perfect accounting principle standard system and sound social supervision mechanism, to achieve the decision usefulness of accounting information. Keywords: accounting information quality characteristics, reliability, relevance Relevance and reliability are the two big quality characteristics of accounting information, especially in the benefit is greater than the cost of two constraint conditions, the importance and relevance and reliability of conforms to the need to improve to make the information, thus useful for decision making. But the change of relevance and reliability are often not synthetic, correlation is often accompanied by reliability is lower, and vice versa, formed the contradiction between the unity of opposites between them. On the choice of accounting measurement attributes, the disclosure of the financial reports, etc., this is an obvious conflict, so the accounting personnel tend to be the necessary balance between them, in order to meet the decision-making needs of users of the information. The concept of correlation and reliability Relevancy refers to the ability to make decisions related to decision making. In other words, accounting information with relevant characterist