一、引言财务报表是财务报告的核心,是会计主体向外部传递财务信息的基本手段。通过构建注册会计师和监管部门可推行的一个规范框架,会计准则能够为公司管理当局提供一种成本相对低廉且可信的手段,以便其向利益相关者报告公司的财务信息。如果会计准则能够使财务报表以及时可信的方式有效传递各公司经济状况和经营业绩的差异,那么会计准则是有价值的。因此,准则制定者进行准则制定时需要权衡会计信息可靠性和相关性 I. Introduction Financial statements are the core of financial reports and are the basic means by which accounting entities transmit financial information to the outside. By building a regulatory framework that CPAs and regulators can enforce, accounting standards can provide corporate management with a relatively inexpensive and credible means of reporting to the stakeholders about the company’s financial information. Accounting standards are valuable if they enable financial statements to effectively communicate the differences in economic conditions and operating results between companies in a timely and credible manner. Therefore, the criterion maker need to weigh the reliability and relevance of the accounting information