相关性是管理会计的核心。如果信息不相关，那它就没有价值。
Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
对会计信息价值相关性的影响如何？
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.
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.
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.
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.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
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.
合并会计原则：相关性、可靠性兼备原则；
Principle of combination accounting: both the relevance and reliability;
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.
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.
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.
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.
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.
结果显示：会计指标比EVA指标与公司价值具有更高的相关性，但EVA指标仍然具有很高的信息含量。
Results indicate accounting surplus has higher power explains changes of the value of listed companies than EVA, the study further shows that EVA still has high information content.
而现金流量表对规范会计信息披露，提高会计信息有用性和相关性都具有重大作用。
The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information.
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.
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.
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?
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.
当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。
It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
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.
在会计准则实施的第一年价值相关性明显提高，但是在第二年又出现了价值相关性的降低，持续性得不到保证。
The value correlation rose very quickly when the accounting standard carried out, but dropped in the next year, the persistence is very weak.
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.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
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.
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.
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