一、会计信息的相关性与可靠性的关系 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 First, the relationship between accounting information and reliability of the relevance and reliability of accounting information who is more important to judge, a direct impact on the choice of accounting policies, measurement basis of development, as well as 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