论文部分内容阅读
在决策有用观下,会计信息的主要质量特征是相关性和可靠性。虽然相关性和可靠性可以达到统一,但在很多情况下,相关性和可靠性是不相容的,两者之间究竟存在哪些矛盾以及如何协调这些矛盾一直困扰着会计理论界和实务界。
Under the concept of decision-making, the main quality characteristics of accounting information are relevance and reliability. Although the correlation and reliability can be unified, in many cases, the relevance and reliability are incompatible. What conflicts exist between the two and how to reconcile these contradictions have plagued the accounting theory and practice circles.