| 论会计信息相关性与可靠性关系的处理 |
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| 引用本文： | 张艳. 论会计信息相关性与可靠性关系的处理[J]. 安阳工学院学报, 2003, 0(4): 76-78 |
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| 作者姓名： | 张艳 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 要确保会计信息质量,必须了解相关性和可靠性的含义,相关性和可靠性之间有没有必然 的矛盾冲突。如果相关性和可靠性出现矛盾,会计计量原则可以作为处理矛盾的基本依据。
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| 关 键 词： | 会计信息 相关性 可靠性 决策依据 |
| 文章编号： | 1671-928X(2003)04-0076-03 |
| 修稿时间： | 2003-07-21 |
On the Relationship between Relevance and Reliability of Financial Information |
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| ZHANG Yan. On the Relationship between Relevance and Reliability of Financial Information[J]. Journal of Anyang Institute of Technology, 2003, 0(4): 76-78 |
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| Authors: | ZHANG Yan |
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| Abstract: | To ensure the quality of accounting infonnation, the meaning of relevance and relcability must be understood. There is no inevitable contradiction between relevance and reliability. If there is, the accounting measurement principle should be carried out. |
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| Keywords: | relevance reliability relationship historical cost fair value |
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