journal6 ›› 2012, Vol. 33 ›› Issue (2): 103-106.DOI: 10.3969/j.issn.1007-2985.2012.02.024
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国家社会科学基金后期资助项目（11FJY003）
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摘要：会计信息的相关性与可靠性之间存在永恒的基本矛盾，这是由会计信息这种经济品的需求与供给之间的性质及其变化趋势所决定的，也是会计信息的各类需求者、供给者之间博弈关系与过程的结果.公允价值会计模式是为协调它产生的,但也不可能一劳永逸地解决它，只能动态地、发展地缓解这对基本矛盾.
关键词： 会计信息, 相关性, 可靠性, 公允价值, 矛盾
Abstract: There exists an eternal fundamental contradiction between the relevance and reliability of accounting information,which is determined by the quanlities and their variation tendency of the demand and supply of accounting information,and it is derived from the progress of the game between the demanders and suppliers.The method of fair value accounting is in essence an attempt to coordinate the fundamental contradiction.
Key words: accounting information, relevance, reliability, rair value accounting, contradiction
王跃武. 相关性与可靠性：公允价值会计的基本矛盾分析[J]. journal6, 2012, 33(2): 103-106.
WANG Yue-Wu. Relevance and Reliability:An Analysis on the Fundmental Contradiction of Fair Value Accounting[J]. journal6, 2012, 33(2): 103-106.
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链接本文: https://zkxb.jsu.edu.cn/CN/10.3969/j.issn.1007-2985.2012.02.024
https://zkxb.jsu.edu.cn/CN/Y2012/V33/I2/103
