会计信息的相关性与可靠性的关系及在实务中的运用.docVIP

会计信息的相关性与可靠性的关系及在实务中的运用 内容摘要：长期以来随着我国资本化市场的形成，公司如何有效地向财务报表使用者传递有用的信息变得愈加重要，而规范会计信息质量也被提上日程。会计信息可靠性与相关性的重要性凸现，这一点由会计信息质量特征排列顺序可见一斑。在会计信息质量特征体系中， 相关性和可靠性作为会计信息关键质量特征在国际上已经达成共识， 我国必威体育精装版会计准则也体现了与国际会计准则的趋同。尽管如此，相关性和可靠性却并不总是一致的， 即在某种情形下提高会计信息可靠性会降低信息相关性，反之亦然。因此，当会计信息相关性和可靠性产生冲突时，如何做出取舍成为研究该问题的难点。同时，这两个因素在会计事务中的影响是深远的，会计信息的来源必须是真实有效的，这样才不至于影响公司的决策。可靠性与相关性是会计信息最重要的两个质量特征，既对立又统一，它们共同为会计信息的有用性服务，必须兼顾。会计信息是决策者进行决策的重要依据之一，会计信息的相关性和可靠性是保证信息使用者做出正确决策的基本前提和条件。 该篇文章论述了会计信息相关性可靠性的内涵及其相互关系，指出我国会计信息的相关性和可靠性应用现状及其改善策略。公司成败就在于对当前数据的掌握和分析，而这些数据的真实性直接影响公司决策，进一步影响公司利益，所以要充分的考虑这两者在会计信息中的重要性。总之，这两大因素在会计事务中的作用是不可小视，要很好的在会计事务中加以运用，将其有用性发挥出来，来为公司财务的服务。 关键词：会计信息；相关性；可靠性 Reliability and relevance of accounting information and the relationship between the application in practice Abstract: As Chinas market capitalization has long been the formation Companies how to effectively deliver to the users of financial statements of useful information has become increasingly important,，The standard quality of accounting information has also been put on the agenda. Reliability of accounting information and highlights the importance of correlation, that by a sequence of qualitative characteristics of accounting information can be seen. Qualitative characteristics of accounting information system, relevance and reliability of the key qualitative characteristics of accounting information is consensus in the international arena, China and reflects the latest accounting standards and international accounting standards convergence. Nevertheless, the relevance and reliability are not always consistent, that is, in some cases to improve the reliability of accounting information will reduce the information relevance, and vice versa. Therefore, when the accounting information relevance and reliability of the conflict, how to make a choice as to the problem difficult. At the same time, these two factors in accounting affairs is profound, accounting information sources must be real and effective, so as not to affect