会计相腾关性与可靠性的比较.docVIP

PAGE 8 会计相关性与可靠性的比较 2010级 审计班 黄玉亭 指导老师 胡波 摘要 理想而有用的会计信息应当具备相关性和可靠性。信息相关性的目的在于与决策目标相关，可靠性强调真实的反映过去的事实。两者间存在着一定的矛盾，真正相关而可靠的信息是难以取得的。现实的选择应当是：在可靠性基本上得到保证的前提下尽可能提高会计信息的相关性，以最终实现会计信息的有用性. 关键词：会计信息，相关性，可靠性，协调 Compare of accounting relevance and reliability Auditing 2010 黄玉亭 Supervisor 胡波 Abstract The ideal and useful accounting information should have reliability and relevance.The relevance’s aim lies in influence with the user’s decision,and the reliability emphasize reflecting authentically on the past fact.There are some certain conflicts or contradictory between them,it is hard to obtain