司帐信息的靠得住性与相干性(国外英文资料).docVIP

会计信息的可靠性与相关性(国外英文资料) Student: 214020204053: li quanbin Balance of accounting information reliability and relevance Reliability and correlation are two major quality characteristics of accounting information. Valuable accounting information must have a certain reliability and relevance at the same time, but often there is contradiction and reliability and relevance, actual choice usually need to choose between the two. The meaning of reliability Our country accounting standard for business enterprises regulation: reliability requirements enterprise shall be based on actual transactions or events recognition, measurement and reporting, truthfully reflect the conform to the requirements of the recognition and measurement of accounting elements and other related information, to ensure true and reliable accounting information, content integrity. Accounting information is useful and must be based on reliability. There are three aspects of reliability that can be nuclear, factual and neutral. The reliability requires accounting information to be able to reflect the actual accounting matters without interference from outside factors. On the one hand, the accounting information cannot bias of the predicted in advance, on the other hand, also cant deliberately to cater to the needs of the special interests, to ensure that the neutral, objective and true. The meaning of correlation Our country accounting standard for business enterprises regulation: the accounting information provided by enterprises shall be related to the economic decisions of users of financial reports need, help users of financial reports to the enterprise past, present or future make evaluation or forecast. Whether the accounting information is valuable depends on whether it is relevant to the users economic decisions and whether it helps users improve their decision-making. The correlation also contains three aspects: predictive value, feedback value and timeliness. Correlation between accounting informa