会计信息质量的相关性与可靠性的权衡分析.docVIP

本科生毕业论文 会计信息质量的相关性与可靠性的权衡分析 摘要 会计决策的重要组成部分之一是会计信息质量。然而其相关性和可靠性是会计质量的基本垫脚石，两者相辅相成既对立又统一。在会计这一工作中其未来所作出的经济决策要与会计计量的方法和财务数据的选取息息相关。会计信息质量的权衡将会受到会会计相关性和可靠性的影响。我国现在正处于社会主义市场经济体制环境下，一个企业抢占先机的关键所在是掌握好市场信息，而会计信息更是重中之重，企业的高级管理人员与其投资人员往往依据会计信息对市场做出预算管理，以此作为投资经营决策的重要依据，由此可以看出，对会计信息质量要求必须相关、可靠。相关性和可靠性都有各自的特点，所以我们要对它们进行研究的时候，应该先了解它们之间的关系。只有先对它们有了一个深刻的了解，才能对二者进行研究。 而本论文以方大集团为例，对方大集团所采取历史成本和公允价值的会计计量方法、以及核算模式的选择进行讨论分析，进一步对会计信息质量的相关性和可靠性进行研究，总结出其所自身缺点和存在的问题。进而得出结论并提供切实有效的建议与意见。 关键词：相关性；可靠性；历史成本；公允价值  Abstract Relevance and reliability are the two characteristics of accounting information quality, presents both opposite and unified relationship between the two. They not only with the financial report users want to make the decision, but also is associated with the choice of measurement methods. The final quality of accounting information to the trade-off between the two. In the current market economy condition, as users of accounting information. Corporate creditors and investors need to relevant accounting information. It is because the enterprise mutual separation operation right and ownership, thus information of users have been simply inadequate accounting information. Policy makers want to make a better and correct decisions , it must have a reliable accounting information. Relevance and reliability have their respective characteristics, so we should research on them , should first understand the relationship between them, only the first they have a deep understanding study of the two. In this paper, fangda accounting measurement method of the historical cost an fair value ,for example ,based on the historical cost and fair value under the condition of relevance and reliability of accounting analysis ,put forward the question the insufficiency. Finally put forward suggestions and countermeasures to improve accounting information quality in our country I relevance and reliability. Key words：dependency ；reliability ；historic