会计信息的价值相关性 value dependence of accounting information
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.
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