论会计信息的可靠性与相关性
论会计信息的可靠性与相关性(论文13500字)
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: the reliability and relevance of accounting information quality is one of the two major requirements in the accounting standards, accounting work existence significance is to provide reliability and relevance of accounting information for users of accounting information, so that the users of accounting information to make reasonable decision. Therefore, a correct understanding of the relationship between reliability and relevance, and properly coordinate the contradiction between reliability and relevance, for accurate grasp the characteristics of useful information, so as to choose a more scientific and reasonable accounting policy, has the extremely vital significance. Perfect corporate governance structure is of great significance to the quality of accounting information. Accounting information is helpful to reduce the risk of the uncertainty in the decision making process, make more profit flow of social resources, improve corporate governance structure has a positive effect on the accounting information disclosure, however, the defects of governance structure of our country seriously affected the accounting information disclosure of listing Corporation in china. Improve the corporate governance and improve the quality of accounting information is closely related, combined with the reality of our country, use for reference the foreign experience, strengthen internal and external supervision, and constantly improve the corporate governance, improve the quality of accounting information.
Keywords: reliability; corporate governance; accounting information quality; influence
目 录
前言 1
1会计信息可靠性和相关性的概念 1
1.1会计信息可靠性和相关性特征 1
1.2会计信息可靠性和相关性内容 3
2会计信息可靠性和相关性两者的关系 5
2.1统一性 5
2.2对立性 6
3可靠性和相关性的应用研究 7
3.1会计计量属性下的相关系及可靠性 7
3.2会计信息相关性及可靠性的实务研究 9
3.3提高会计信息可靠性和相关性的方法 11
3.3.1提高会计信息可靠性的措施 11
3.3.2提高会计信息相关性的方法 12
结论 13
致谢 13
参考文献 14
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