在会计信息系统观下,会计的目标是提供决策有用信息,因此决策有用性是会计的最根本质量特征。为保证会计信息的决策有用性,会计相关性与可靠性缺一不可。所谓会计相关性是指会计提供的信息能满足不同决策 Under the view of accounting information system, the goal of accounting is to provide useful information for decision-making. Therefore, the usefulness of decision-making is the most fundamental quality characteristic of accounting. In order to ensure the usefulness of the accounting information decision-making, the relevance and reliability of accounting are indispensable. The so-called accounting relatedness refers to the accounting information provided to meet different decisions