...架中的目标（p.102） 内部控制整体框架中的目标 财务报告的可靠性（ ①财务报告的可靠性（ reliability of financial reporting ） 经营的效率和效果（ ②经营的效率和效果（effectiveness and efficiency of operations ） 在所有经营活动中遵守法律法规的要...
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良好的公司治理水平能够提升公司的价值，保障公司的资产安全、经营效率及财务报告的可靠性。
Good corporate governance can promote the value of the corporate, ensure the enterprises' operation efficiency and assets safety, and the financial report be presented fairly.
以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。
The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy.
财务报告信息受到盈余管理的影响，其可靠性和相关性严重下降，给投资者和其他信息使用者的决策造成了误导。
Financial reporting informations are affected by earnings management. Their reliability and relevance decline seriously, investors and other information users are misleaded.
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