【作者】 吕志明；

【机构】 天津财经大学商学院/会计与财务研究中心；

【摘要】 可靠性与相关性是会计信息的两大基本质量特征。相关性体现信息内在价值含量,而可靠性则是对其质的规定。就会计信息本身而言,可靠性优先于相关性。可靠性分为标准可靠性和程序可靠性,前者取决于会计标准本身,后者取决于会计生态环境。从会计标准视角而言,相关性优先于可靠性。决策有用观注重价值计量,倡导引入公允价值来增强会计信息相关性。XBRL报告模式可破解"两难困境",有利于提高会计信息整体质量,具有价值增值。目前,存在价值计量资源投入过度现象,将更多资源转向报告模式将是提高会计信息整体质量的有效途径。更多还原

【Abstract】 Relavance shows the inherent value of information,while reliability determines its nature.Reliablity includes standards reliability determined by standards itself,and processing reliability determined by environment.Decision-usefulness perspective emphasizes value measurement through introducing fair value in order to increase relevance.XBRL reporting model is good for increasing information quality in an all-round way and can increase investor’s utility .Much more resources have been being used in value measurement so far.The whole quality of accounting information will be increased if much more resources are transferred to reporting model.更多还原