对会计信息的相关性与可靠性的再认识

按照唯物辩证法的观点来认识会计信息的相关性与可靠性是对立统一的辩证关系。在信息经济条件下相关性与可靠性是会计信息质量特征的重要体现。在我国特殊的经济环境中二者是相辅相成的,当发生矛盾时,应以可靠性为主,更符合我国会计工作的实际。

Restudy on the Correlativity and Reliability of Accounting Information

According to materialist dialectics,the correlativity and the reliability of accounting information involves the dialectical relationship of the unity of opposites.Under the condition of information economy,they are important embodiment of characteristic of the quality of accounting information.They are complement each other under the special economic environment of our country;when contradiction occurs,reliability should be taken as the leading factor,which conforms better to the reality of accounting practice in China.