| 关于会计信息的相关性与可靠性的思考 |
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| 引用本文： | 翁健英.关于会计信息的相关性与可靠性的思考[J].北京工商大学学报(社会科学版),2007,22(5):73-76. |
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| 作者姓名： | 翁健英 |
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| 作者单位： | 厦门海洋职业技术学院,福建,厦门,361012 |
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| 摘 要： | 本文在系统回顾美国财务会计准则委员会(FASB)、英国会计准则委员会(ASB)、国际会计准则理事会(IASB)关于会计信息质量特征论述的基础上,着力对会计信息的相关性和可靠性进行解读,并探讨了会计信息相关性和可靠性的关系。
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| 关 键 词： | 会计信息质量特征 相关性 可靠性 |
| 文章编号： | 1009-6116（2007）05-73-04 |
| 收稿时间： | 2007-04-15 |
Some Viewpoints on the Relevance and Reliability of Accounting Information |
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| Weng Jian-ying.Some Viewpoints on the Relevance and Reliability of Accounting Information[J].Journal of Beijing Technology and Business University:Social Science,2007,22(5):73-76. |
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| Authors: | Weng Jian-ying |
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| Institution: | Ocean Professional Technology College of Xiamen, Xiamen, Fujian 361012, China |
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| Abstract: | This paper systemically reviews the respective viewpoints of Financial Accounting Standards Board (FASB), Accounting Standards Board (ASB) and International Accounting Standards Board (IASB) on qualitative characteristics of accounting information. On that basis, it focuses on the relevance and reliability of accounting information, and probes into the relationship between relevance and reliability of accounting information. |
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| Keywords: | qualitative characteristics of accounting information relevance of accounting information reliability of accounting information |
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