相关性与可靠性是会计信息最重要的两个质量特征。
Relevance and reliability are the two most important qualitative characteristics of accounting informations.
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
应用推荐