| 会计信息相关性与可靠性的研究 |
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| 引用本文： | 郑济孝,王春燕. 会计信息相关性与可靠性的研究[J]. 太原科技大学学报, 2006, 27(3): 225-227 |
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| 作者姓名： | 郑济孝 王春燕 |
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| 作者单位： | 山西财经大学,太原,030012 |
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| 摘 要： | 资本市场的发展使会计信息相关性和可靠性问题质量普遍受到重视，目前我国会计理论界和实际工作者对此存在着不同的意见和看法。文章拟从会计信息相关性和可靠性的涵义入手，讨论会计信息相关性可靠性的关系，从国际会计的发展和我国会计的现状入手，对相关性与可靠性的关系进行探讨。
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| 关 键 词： | 相关性 可靠性 信息质量特征 可靠性地位 |
| 文章编号： | 1673-2057(2006)03-0225-03 |
| 修稿时间： | 2005-09-21 |
Study on the Correlation and Reliability of Accounting Information |
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| ZHENG Ji-xiao,WANG Chun-yan. Study on the Correlation and Reliability of Accounting Information[J]. Journal of Taiyuan University of Science and Technology, 2006, 27(3): 225-227 |
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| Authors: | ZHENG Ji-xiao WANG Chun-yan |
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| Abstract: | The correlation and reliability of accounting information are universally paid more attention to due to the development of capital market.At the present time,the accounting theorists and practitioners hold different views about it.The relationship between the correlation and the reliability of accounting information is discussed based on their intrinsic meanings,and further study on the relationship is conducted from the development of international accounting and the present status of domestic accounting. |
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| Keywords: | correlation reliability accounting information teliability status |
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