| 相关性与可靠性之我见 |
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| 引用本文： | 康翻莲.相关性与可靠性之我见[J].科技情报开发与经济,2005,15(11):156-157. |
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| 作者姓名： | 康翻莲 |
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| 作者单位： | 山西财经大学,山西,太原,030012 |
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| 摘 要： | 从分析相关性与可靠性的涵义及相互关系出发，通过分析我国的实际情况——市场经济的状况及会计信息质量等问题，提出了在我国，当可靠性与相关性不能等量齐观时，应将可靠性列在相关性之前的观点。
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| 关 键 词： | 会计目标 受托责任 会计信息质量 会计本质 相关性 可靠性 |
| 文章编号： | 1005-6033(2005)11-0156-02 |
| 修稿时间： | 2005年3月21日 |
My Opinions on the Correlation and Reliability |
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| KANG Fan-lian.My Opinions on the Correlation and Reliability[J].Sci-Tech Information Development & Economy,2005,15(11):156-157. |
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| Authors: | KANG Fan-lian |
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| Institution: | KANG Fan-lian |
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| Abstract: | Starting from the analysis on the connotations of and mutual relations between the correlation and reliability, and through analyzing on the actual situation of our country's market economy and the accounting information quality, this paper puts forward the opinion that the reliability should be placed before the correlation in China when the two sides can't be mentioned in the same breath. |
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| Keywords: | accounting target responsibility on trustee quality of accounting information accounting principle correlation reliability |
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