UC知道哪位高手好心人，帮我翻译一下啊！谢谢~~很急
来源：百度知道 编辑：UC知道 时间：2024/06/07 13:10:00
会计信息是决策者进行决策的重要依据之一，可靠性和相关性是会计信息质量的两个主要特征，理想而有用的会计信息当具备相关性和可靠性。可靠性要求企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其它相关信息，保证会计信息的真实可靠、内容完整；信息相关性的目的在于与决策目标相关，有助于财务报告使用者对企业过去、现在或未来的情况作出评价或者预测，具有反馈和预测双重价值。两者之间既对立又统一，可靠性是相关性的基础，相关性是可靠性的目标。新会计准则中重点强调可靠性同时加重相关性的比例。结合我国经济现状，现实的选择应当是: 在可靠性基本得到保证的前提下尽可能提高会计信息的相关性，以最终实现会计信息的有用性。
关键词: 会计信息；可靠性；相关性；对立；统一
Decision-makers of accounting information is an important basis for decision-making one, reliability and relevance of the quality of accounting information is the two main characteristics of an ideal and useful When people with the relevant accounting information and reliability. Reliability requirements of enterprise should be based on actual transactions or accounting matters based on recognition, measurement and reporting, which accurately reflects the recognition and measurement requirements in line with the accounting and other related elements of information, to ensure true and reliable accounting information, content integrity; information The purpose of the relevance of the objectives and decision-making related to financial reporting helps the user-to-business past, present or future or forecast to assess the situation, with double the value of feedback and prediction. Confrontation between the two is also a unified, reliability is the basis of relevance, relevance is the g