孰轻孰重：会计信息的相关性抑或可靠性?。
Which One is More Important: Relevance or Reliability of Accounting Information?
在我国，应加强会计监督，为会计信息的相关性和可靠性提供保障。
In China, the accountancy supervision needs to be strengthened so as to ensure the relativity and reliability of the accountancy information.
文章论述了会计信息的相关性和可靠性，二者共同构成了会计信息质量特征要求，缺一不可。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
对会计信息价值相关性的影响如何？
深入分析其相关性和可靠性特征并充分认识其相互之间的关系对于提高会计信息质量至关重要。
Analyzes its relevance and the reliable characteristic thoroughly and understood fully it relations regarding improve the accounting information quality to be very important.
本文着重对在会计信息披露中的可靠性和相关性导致的法律问题进行探讨。
This article mainly discusses the legal problems caused by the reliability and relativity in disclosing the accounting information.
会计信息为了满足使用者的需要而有着多种质量特征，其中最为主要的是相关性和可靠性。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
批评的焦点集中于会计信息决策有用性的相关性标准。
The criticism concentrates on the relevance criterion of accounting information.
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.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。
Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
会计信息相关性将影响会计信息的整体质量。
The relationship among accounting information will influence the whole quality of accounting information.
公司治理结构与会计信息不对称程度存在着密切的相关性。
There is a correlation between corporate governance structure and the extent of accounting information asymmetry.
针对目前存在的问题，进一步提高上市公司会计信息价值相关性应着重解决准则执行中的问题。
According to current problems, further promotion of accounting information value relevance of listed companies should emphatically solve the problems in the implementation of new accounting standards.
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
相关性和可靠性是会计信息质量特征的两个不同的方面，两者既相互依存又相互对立。
The relevance and reliability are two different respects of the quality character of the accounting information. They have interaction and connection to each other.
因此，会计信息必须具有相关性和可靠性等质量特征，而会计信息的真实性是会计信息质量特征的核心。
As a result, the accounting information must have the characteristics of relevance and credibility, of which the latter should functions as the core.
本文从机构投资者与会计信息相关性之间的联系来说明机构持股在公司治理中的作用。
This paper clarifies the function of institutional investors in corporate governance through correlation of institutions and accounting information.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
因此本文针对会计信息的有用性即价值相关性进行了深入研究。
This paper is therefore the usefulness of accounting information that is related to the value of in-depth study.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
以满足不同层次会计信息使用者及时的、多元化的、决策相关性的信息需要。
It is believed to be able to meet a wide range of decision-making related information needs of different levels of users of accounting information in a timely manner.
以满足不同层次会计信息使用者及时的、多元化的、决策相关性的信息需要。
It is believed to be able to meet a wide range of decision-making related information needs of different levels of users of accounting information in a timely manner.
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