一、对会计信息相关性与可靠性谁更重要的判断,直接影响会计政策的选择、计量基础的发展以及财务报告模式的演变等。因此,它是财务会计中的一个非常基本的、具有导向性的问题。对这一问题进行探讨,首先必须明确讨论的基点。相关性与可靠性是一对既统一又对立的矛盾,它们共同为会计信息的有用性服 First, the more important judgments about the relevance and reliability of accounting information will directly affect the choice of accounting policies, the development of measurement basis and the evolution of the financial reporting model. Therefore, it is a very basic and guiding issue in financial accounting. To discuss this issue, we must first clearly define the starting point. Relevance and reliability are a combination of both contradictory and contradictory forces that collectively serve the usefulness of accounting information