会计信息的相关性与协调性的关系研究学位论文VIP专享

中文摘要近年来，美国和我国上市公司的一系列财务欺诈案件给我们敲响了警钟，不可靠的会计信息危害性极大，会计信息使用者会被它误导，从而引起投资决策失误和社会经济资源的无效配置，使交易费用越来越高，最终导致交易的停顿。而作为会计信息的两个重要特征，会计信息的可靠性和相关性的讨论应该引起足够的重视。本文首先分析了会计信息可靠性和相关性的涵义和特点，继而分别讨论了我国新会计准则对会计信息可靠性和相关性的影响。最后，提出了在新会计准则下会计信息可靠性和相关性关系的协调措施，希望能够为企业提供一些借鉴意义。关键词：新会计准则,会计信息,可靠性,相关性AbstractIn recent years, the United States and listed companies in China series of financial fraud cases, has sounded the alarm for us, no great harm and reliable accounting information, accounting information users will be misled by it, which led to bad investment decisions and the social and economic resources invalid configuration, so that more and more high transaction costs, resulting in trading halt. As two important characteristics of accounting information, accounting, reliability and relevance of research should be taken seriously enough. This paper analyzes the reliability and relevance of accounting information and characteristics of the meaning, and then were studied accounting of new accounting standards on the impact of reliability and relevance, and finally put forward under the new accounting standards between reliability and relevance of accounting coordination measures, hoping to provide some reference for the enterprise. Key Words: new accounting standards, accounting information, reliability, relevance 1.绪论1.1 目的及意义1.1.1 讨论目的会计信息质量特征是会计信息所应达到的质量要求，它着重讨论财务报告目标信息要求的质的方面，突出了信息的有用性。作为会计信息质量的核心特征，可靠性与相关性一直是理论界关注的热点，两者之间既有联系又存在着矛盾，如何去协调他们二者之间的关系成为了...