论会计信息的可靠性与相关性分析研究 财务管理专业VIP专享VIP免费

论会计信息的可靠性与相关性摘要：可靠性与相关性是会计准则中会计信息质量的两大要求,会计工作存在的意义就在于为会计信息使用者提供可靠性与相关性的会计信息,以便会计信息使用者作出合理的决策。因此,正确地认识可靠性与相关性之间的关系,并妥善地协调可靠性和相关性之间的矛盾,对于准确有把握有用信息的特征,从而选用更加科学合理的会计政策,有着极其重要的意义。完善的公司治理结构对会计信息质量具有重要意义。会计信息有助于降低投资者决策过程中面临的不确定性，促使社会资源趋利性流动，完善的公司治理结构对会计信息披露的影响有着积极作用，然而当前我国治理结构的缺陷严重影响着我国上市公司会计信息披露质量。完善公司治理与提高会计信息质量是密切相关的，结合我国实际，借鉴国外的经验教训，加强内部与外部监控，不断完善公司治理，提高会计信息质量。关键词：可靠性；公司治理结构；会计信息质量；影响Abstract:thereliabilityandrelevanceofaccountinginformationqualityisoneofthetwomajorrequirementsintheaccountingstandards,accountingworkexistencesignificanceistoprovidereliabilityandrelevanceofaccountinginformationforusersofaccountinginformation,sothattheusersofaccountinginformationtomakereasonabledecision.Therefore,acorrectunderstandingoftherelationshipbetweenreliabilityandrelevance,andproperlycoordinatethecontradictionbetweenreliabilityandrelevance,foraccurategraspthecharacteristicsofusefulinformation,soastochooseamorescientificandreasonableaccountingpolicy,hastheextremelyvitalsignificance.Perfectcorporategovernancestructureisofgreatsignificancetothequalityofaccountinginformation.Accountinginformationishelpfultoreducetheriskoftheuncertaintyinthedecisionmakingprocess,makemoreprofitflowofsocialresources,improvecorporategovernancestructurehasapositiveeffectontheaccountinginformationdisclosure,however,thedefectsofgovernancestructureofourcountryseriouslyaffectedtheaccountinginformationdisclosureoflistingCorporationinchina.Improvethecorporategovernanceandimprovethequalityofaccountinginformationiscloselyrelated,combinedwiththerealityofourcountry,useforreferencetheforeignexperience,strengtheninternalandexternalsupervision,andconstantlyimprovethecorporategovernance,improvethequalityofaccountinginformation.Keywords:reliability;corporategovernance;accountinginformationquality;influence目录前言...................................................................................................................................11会计信息可靠性和相关性的概念..................................................................................11.1会计信息可靠性和相关性特征...................................................................................11.2会计信息可靠性和相关性内容...................................................................................32会计信息可靠性和相关性两者的关系..........................................................................52.1统一性...........................................................................................................................52.2对立性...........................................................................................................................63可靠性和相关性的应用研究..........................................................................................73.1会计计量属性下的相关系及可靠性....................................................................73.2会计信息相关性及可靠性的实务研究................................................................93....