会计学毕业论文《关于会计信息相关性与可靠性的思考》

兰州商学院陇桥学院 本科生毕业论文（设计）

论文(设计)题目：关于会计信息相关性与可靠性的思考 系 别：会计学系

专业(方向)及班级：会计学

学 生 姓 名： 指 导 教 师：

2014年5月10日

陇桥学院本科毕业毕业论文（设计）原创性声明

本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。本人完全意识到本声明的法律后果由本人承担。

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年 月 日

关于会计信息相关性与可靠性的思考

摘要

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，计量基础的确定，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出发点。相关性与可靠性是一对既统一又对立的矛盾，它们共同为会计信息的有用性服务，必须兼顾。但很多情况下，它们又存在着此消彼长的关系，因此，要判别相关性与可靠性谁更重要，必须从它们统一时的先后问题和对立时的取舍问题着手。相关性和可靠性是会计信息质量的两个主要特征，从信息使用者的角度来看，有用的会计信息既要可靠又得相关。可靠性确保信息使用者放心使用会计信息，而相关性则确保尽量提供信息使用者所需要的信息。然而,近年来,会计信息质量问题已成为财经界关注的重点。会计信息失真已日益成为我国乃至世界所关注的热点。会计信息失真究其原因何在?本文试图通过对会计信息相关性与可靠性的阐述，以浅析会计信息失真的原因和相关措施。

[关键词] 会计信息；可靠性；相关性；信息失真；防范措施

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ABSTRACT

Who is more important to accounting information relevance and reliability, a direct impact on the choice of accounting policy, the determination of measurement basis, and the evolution of the financial reporting mode, etc. Therefore, it is a very basic of financial accounting, the guiding question. To discuss this problem, first must clarify the starting point of discussion. Relevance and reliability are in opposition to a pair of both unity and contradiction, their common service for the usefulness of accounting information, must take into account. But in many cases, they have a reciprocal relationship, therefore, to distinguish who is more important, relevance and reliability must be unified from them the problem and opposing the trade-off problem. Relevance and reliability are the two main characteristics of accounting information quality, from the perspective of information users, the useful accounting information to be reliable and relevant. Reliability to ensure that the information users can use accounting information, and the correlation is to ensure that as far as possible to provide information to the user the information you need. However, in recent years, the accounting information quality problem has become the concerns of the finance. The distortion of accounting information has increasingly become a hot concern in China even all over the world. Accounting information distortion is the reason? This article attempts through to the relevance and reliability of accounting information, to analyze the reasons of the distortion of accounting information and related measures.

[key words] accounting information; reliability; correlation; information distortion; measures to prevent

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目录

一、会计信息相关性和可靠性的内涵 ......................................................................................................... 1 （一）会计信息相关性的含义 .................................................................................................................. 1

1.相关性的概念............................................................................................................................... 1 2.相关性的要求.............................................................................................................................. 2

（二）会计信息可靠性的含义 .................................................................................................................. 2

1.可靠性的概念.............................................................................................................................. 2 2.可靠性的要求.............................................................................................................................. 3

二、会计信息相关性与可靠性的关系认识 ................................................................................................. 3 （一）相关性与可靠性二者的对立性 ...................................................................................................... 4 （二）相关性与可靠性二者的统一性 ...................................................................................................... 4 （三）二者相互依存，互为前提 .............................................................................................................. 5 三、关于会计信息质量特征的现实思考 ..................................................................................................... 6 （一）关于会计信息可靠性的现实思考 .................................................................................................. 6

1.会计理论与会计方法的缺陷 ...................................................................................................... 6 2.会计报表的编制存在很大的主观性 .......................................................................................... 6 （二）关于会计信息相关性的现实思考 .................................................................................................. 7

四、会计信息失真的成因 ........................................................................................................................... 10 （二）技术性会计信息失真的成因 ........................................................................................................ 11 （三）合法性会计信息失真的成因 ........................................................................................................ 12 1.会计核算前提的假设 ................................................................................................................ 12

2.会计政策的选择 ........................................................................................................................ 12

五、防范会计信息失真应采取的措施 ....................................................................................................... 13 （一）防止非法会计信息失真应采取的措施 ........................................................................................ 13 （二）技术性会计信息失真的防范措施 ................................................................................................ 14 （三）合法会计信息失真的防范措施 .................................................................................................... 15

1.关于会计控制的讨论 ................................................................................................................ 15 2.提高会计信息可靠性的主要措施 ............................................................................................ 16

参考文献 ....................................................................................................................................................... 19 致 谢 ......................................................................................................................................................... 20

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