| 浅议会计信息的相关性 |
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| 引用本文： | 方永胜.浅议会计信息的相关性[J].安徽广播电视大学学报,2002(1):34-37. |
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| 作者姓名： | 方永胜 |
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| 作者单位： | 安徽机电学院,安徽,芜湖,241000 |
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| 摘 要： | 本文首先阐述了相关性的内涵,在此基础上分析了相关性与可靠性、可比性、可理解性和中立性等其他会计信息质量特征的关系.最后论述了未来财务报告将围绕增加会计信息相关性这一主题,在报告的模式和内容上的发展趋势.
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| 关 键 词： | 会计信息 相关性 未来财务报告 |
| 文章编号： | 1008-6021(2002)01-0034-04 |
On Relevance Principle of Accounting Information |
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| FANG Yong -sheng.On Relevance Principle of Accounting Information[J].Journal of Anhui Television University,2002(1):34-37. |
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| Authors: | FANG Yong -sheng |
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| Abstract: | This essay first introduces the defi nition of the relevance principle,t hen analyzes the relationship between the relevance principle and other quality features of accountin g information,such as reliability,compara-bility,understandability and neut rality.Finally the essay illustrates the theme that the future financia l report will revolve around how to enhance the relevance principle of accounting info rmation and the developing trend of t he mode and the content of the report. |
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| Keywords: | accounting information relevance principle future financial report |
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