可靠性与相关性是两个主要的会计信息质量特征。近年来公允价值运用范围的扩大,提高了会计信息对投资者和债权人的相关性,有利于反映会计主体的财务状况和经营业绩,以及评估其未来前景。然而,历史成本的支持者认为历史成本虽然不如公允价值相关,但显然更加可靠,并主张相关性和可靠性的权衡应偏向历史成本。要对这些观点进行分析,有必要对财务会计概念框架中有关相关性与可靠性的权衡关系及可靠性的含义做深入的思考。 Reliability and Relevance are two major accounting information quality characteristics. The expansion of the scope of application of fair value in recent years has raised the relevance of accounting information to investors and creditors, reflected the financial status and operating performance of accounting entities, and assessed their future prospects. Proponents of historical costs, however, argue that historic costs, while less relevant to fair value, are clearly more reliable and claim that the trade-off between relevance and reliability should bias historical costs. To analyze these points of view, it is necessary to think deeply about the trade-offs between relationship and reliability and the meaning of reliability in the conceptual framework of financial accounting.